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State Comptroller DiNapoli Releases Municipal Audits
… users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … board’s oversight over the village’s financial operations. When auditors revisited the village in August 2020 to review …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Oversight of the Pesticide Reporting Law
… water quality. We believe Department officials, DOH, and State policy makers should assess whether the limited …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for … Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling $16,909 did not have … an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27Pulaski Academy and Central School District – Financial Condition (2016M-81)
Pulaski Academy and Central School District Financial Condition 2016M81
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… instrument for filing for stealing over $320,000 in county funds, State Comptroller Thomas P. DiNapoli, Acting Erie … McDougall abused his authority, diverting taxpayer funds meant to benefit Erie County for his own use,” … instrument for filing for stealing over $320000 in county funds …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… Determine whether: The Board provided adequate oversight to ensure that Village resources are safeguarded. Village … Maintain documentation for the restricted donations to ensure that they are used accordingly. Close bank accounts … not used for Village purposes. Amend the purchasing policy to require Village officials to obtain professional services …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135City of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26State Agencies Bulletin No. 791
… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/791-new-processing-schedule-submitting-returned-paychecksState Agencies Bulletin No. 709
… Rules for Returning Checks According to the instructions on the AC-230, agencies are reminded that payroll checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksPayment for Service Credit – Article 14 Benefits
… Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did not begin taking … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditAmortization Schedules and Payoffs – Contribution Stabilization Program
… outstanding amortizations, the original amount amortized and the interest rates for each, in Retirement Online . To … Billing Dashboard” button. Choose your location code and retirement system (ERS or PFRS). Click the “Amortization … date, maturity date, interest rate, payment amount and payment schedule. You can save on interest costs by …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum if it abolishes, transfers or "curtails" any power of an elective officer. Two leading cases on the … Law, §23(2)(f). April 17, 1991 Jeffrey N. Mis, Esq., City Attorney City of North Tonawanda … Whether a proposed local …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… sentenced to a conditional discharge are monitored by the Queens County District Attorney’s Office (Office). Our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and … in the initial audit report, having implemented the one recommendation from the initial report. … To assess the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followThe Increasing Threat of Identity Theft
… May 2021 PDF Version Message from the Comptroller The era of COVID-19 has brought enormous … Commission (FTC). That was a record number, up 85 percent from the previous year and more than four times the figure of … theft involves credit cards, bank accounts, business or personal loans, government benefits or other types of …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… the long term,” DiNapoli said. “We look forward to working with FirstEnergy as it implements its plan and will continue to engage with our portfolio companies to reach similar agreements. … take to reduce its greenhouse gas emission in connection with President Obama’s goal of an 80 percent reduction in …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… The audit objective was to determine if United HealthCare (UHC) and Amerigroup made payments to ineligible health care … 1, 2011 through December 31, 2014. We determined that UHC and Amerigroup made improper and questionable payments … program. Furthermore, recoveries of improper payments by UHC's and Amerigroup's SIUs were very limited. We also found …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … on PFLL’s CFRs and to PFLL’s tuition reimbursement rates. Remind PFLL officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualChenango Forks Central School District – Nonresident Tuition (2020M-69)
… some student records contained insufficient documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable exceptions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Public Authorities – 2021 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities … in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are generally …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authorities