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Charter School of Educational Excellence – Information Technology (2023M-174)

… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …

Audit of the Tuition Assistance Program at Plaza College

… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as … did not meet the requirements for accelerated TAP.  Many of these disallowances result from Plaza students enrolling …

Town of Western - Supervisor’s Records and Reports (2022M-184)

… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… totaling $10,790 were proper municipal expenditures. As a result, neither Town officials nor we can assure taxpayers …

Town of Lisle – Highway Department Long-Term Planning (2022M-183)

… which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term … capital and financial plans. Establish and fund reserves for highway equipment capital needs. The Town Supervisor …

Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)

… one or more of an individual’s major life activities. Section 504 of the Rehabilitation Act of 1973 prohibits …

Town of Putnam – Accounting Records and Reports (2022M-188)

… Supervisor’s records. As of May 31, 2022, the 2019 through 2021 annual update documents (AUDs) were not filed with the …

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …

DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration

… meet the moment by adopting comprehensive risk mitigation strategies and effective AI governance frameworks that … the risks involved with some AI products – and the strategies to reduce or eliminate those risks – has not kept …

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… In addition, it cost BOCES approximately $111,000 annually for time spent in the review, approval and manual entry into … Key Recommendations Review payroll processes for efficiency improvement opportunities. Work with …

Village of Westfield – Water and Sewer Operations (2014M-209)

… 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 residents. …

City of Olean Housing Authority – Board Oversight (2016M-93)

… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

Town of Delhi - Highway Department Leave Records (2020M-53)

… Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 … being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to … charged with Grand Larceny in the Third Degree. The matter is pending in court. Key Recommendations Ensure someone …

DiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion

… The state Department of Health (DOH) made $965 million in … found an additional $17 million in overpayments. “Medicaid is a critically important program, but its payment system is … claims that were billed at a higher level of care than what was actually provided. Auditors contacted providers and …

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … change order, which should have been competitively bid in accordance with New York State General Municipal Law …

Village of Watkins Glen – Justice Court Operations (2021M-146)

… [ read complete report - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling …

Monitoring and Administration of Public Protection Grant Programs (Follow-Up)

… prevent shootings and gun-related deaths. For the contract year ending June 30, 2022, the Division awarded $13.3 million …

Town of Newstead – Joint Highway Facility Project (2012M-260)

… Purpose of Audit The purpose of our audit was to examine the Town … bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key Findings An … officials did not fully inform taxpayers of the entire cost or fully disclose the Board’s intentions with respect to …