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Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over … The purpose of our audit was to review the financial operations of the Port Kent Water District 1 and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-3312018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were … identified 7,500 errors totaling more than $6.3 million. Of these, 775 errors totaling more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTown of Champion – Information Technology (2014M-130)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through December 31, 2013. Background The Town of Champion is located in Jefferson County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130State Agencies Bulletin No. 1928
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the April 2021 M/C Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the April 2020 M/C Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesSUNY Bulletin No. SU-181
… 16L, paychecks dated 11/23/11 Background Chapter 189 of the Laws of 2011 provides for 3% Stipend Increases effective 10/1/07 … in which they had been employed on 9/30/07 and at the time of payment. The increase is calculated based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… which carries a maximum sentence of five years in prison; one count of mail fraud, which carries a maximum sentence of 20 years in prison; and one count of making a false statement, which carries a maximum sentence of five years in prison. The maximum potential sentences are prescribed by …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleSignal Maintenance, Inspections, and Testing
… 2015 through October 31, 2017. Background NYCT Department of Subways’ (Subways) Maintenance of Way division has six operating subdivisions; among them, … is divided into sections for maintenance purposes. As of February 22, 2017, the signal system included 44,536 …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingOpinion 88-10
… A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on … 13-A (Tax Law, §182-a, imposing a gross receipts tax on oil companies), this Office had stated that, since the tax is …
https://www.osc.ny.gov/legal-opinions/opinion-88-10DiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… over a six-year period if it had helped Medicaid patients with end stage renal disease (ESRD) who meet certain … for counties and New York City. "New Yorkers dealing with kidney failure and struggling with day-to-day life should be informed of their Medicare …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsChild Care Stabilization Grants
… the fragility of the child care system. Child care is essential for our communities to thrive but, according to the New York … whether providers used all grant funds in alignment with the goals of the program. For example, although …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and remained high with nearly one in three students chronically absent during the 2022-23 … of students who miss at least 10% of days (typically 18) in a school year for any reason, excused, unexcused, or for …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the … locally. "In response to the detrimental impact of the pandemic on the child care sector, federal grants … The Office of Children and Family Services OCFS failed to adequately …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsOversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls … prior to their certification or approval for the placement of foster children, and to determine whether casework … including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… Pizza to commit to using palm oil that was certified free of links to deforestation. Palm oil harvesting is one of …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… securities industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits … year.” DiNapoli’s report uses a traditional measure of the securities industry’s performance by looking at the pretax profits of the broker/dealer operations of New York Stock Exchange …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostTransforming Into Construction & Development
… Objective To determine whether the reorganization of the Metropolitan Transportation Authority’s MTA Capital … to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels … largest transportation network, serving a population of 15.3 million people across a 5,000-square-mile travel area …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentState Comptroller DiNapoli Releases Municipal & School Audits
… and adopt required policies, including an investment policy, a procurement policy and a code of ethics. It did not use reserve funds in … the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… timely and program participants are held accountable. I am encouraged by DEC’s positive response to our audit … private parties to voluntarily clean them up in exchange for liability relief, technical assistance, and tax credits from the state. The program is an alternative to the state’s enforcement-based cleanup …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programOpinion 90-24
… powers and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, … chief fiscal officer or clerk of the school board, as the case may be, shall exercise such powers and perform such … and issuance of obligations of the municipality. In the case of public sales, this would include complying with …
https://www.osc.ny.gov/legal-opinions/opinion-90-24