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Child Protective Services (2013-MS-5)
… recurrence rate of abuse and neglect was higher than the national standard and required each county CPS unit to … None of the eight counties we audited use available historical and programmatic knowledge to determine if program … Examine each recurrence and track and analyze recurrence data to identify historical trends, actions and data …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5DiNapoli: Farms Generated $5.7 Billion for New York Economy
… farms generated $5.7 billion in revenue in 2017, according to a report released today by State Comptroller Thomas P. … a changing climate and disrupted trade relations. We need to build on our previous actions to make sure that agriculture can thrive in the Empire State …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December … and is funded almost exclusively from the foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal … of Le Roy Oversight of the Associations Foreign Fire Insurance Tax Moneys 2014M026 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection … about $157,000. Further, the Board currently has no plans to use a portion of the existing unassigned fund … Further, District officials have not established any plans for using the money accounted for as a reserve fund. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… which is a division of New York State Homes and Community Renewal, provides up to $40,000 in grants to existing and … such as bonuses. New York State Homes and Community Renewal agreed with the audit findings. Their responses to … on housing include: New York State Homes and Community Renewal: Low Income Housing Trust Fund Program Division of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersCapital Program Revenue and Expenses (Follow-Up)
… with New York State, a percentage of Resorts’ Video Lottery Terminal (VLT) revenues is to be directed to NYRA for …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… for the period January 1, 2011, to October 31, 2012. Background The Roosevelt Fire District is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyTown of Henrietta – Financial Management and Purchasing (2013M-208)
… appropriations totaled approximately $17 million for 2012. Key Findings The Board and Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today to 24 months incarceration and ordered to pay $2,151,318 in restitution and forfeit another $1,924,318. “Cheon Park enriched himself …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDisaster Recovery Planning
… Technology Services (ITS) has a complete, functional, and tested disaster recovery plan for its agency and the College of Nanoscale Science and … Information Technology Services has a complete functional and tested disaster recovery plan for its agency and the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningSullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Long Beach – Budget Review (B18-7-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5State Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 1177
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings Reporting … Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 92-11
… that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- Insurance Reserve … Whether a union free school district which maintains an insurance reserve pursuant to General Municipal Law 6n may …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… for his own use, totaling nearly $70,000, according to an audit detailing the fraud released today by New York … on Public Integrity investigation, a collaborative effort to combat public corruption at all levels of government, by … shows the extent of his alleged theft and his efforts to cover his tracks. Burlew betrayed taxpayers' trust by …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinOpinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… guilty plea of Timothy Gritman, a Pennsylvania resident, on wire fraud and Social Security fraud charges for stealing … partners to investigate those who abuse SSA programs. I thank the NYS Comptroller’s office for their work in this … in 1992 and moved to Wyoming from Pennsylvania with his son, Timothy Gritman, in August 2017. In September 2017, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housing