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East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… our audit was to evaluate internal controls over payroll and information technology for the period of July 1, 2012 … 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate … written policies or procedures to address the maintenance and monitoring of leave accrual records. The District does …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7 ). About … health insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureState Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Comptroller Thomas P. DiNapoli, Senator Jeremy A. Cooney, and Assemblymember Michaelle C. Solages today urged Governor … both houses at the end of session enhancing transparency and accountability for state contracts awarded during a state … during the COVID emergency period, by giving the public and the press the ability to not only examine the contracts …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… The COVID-19 pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for … this was due in part to market volatility and aspects of how the city calculates property taxes. “New York City’s … also impacted by the city’s tax system even though they do not own their homes. While tenants do not pay property …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for … Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from … approximately 35,000. The City is governed by its Charter and State laws. The City Council, which consists of five … The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled approximately $73 million …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were properly collected, recorded and deposited. Key Findings Agency officials did not: Have … place to help ensure that all cash receipts were recorded and deposited. Perform periodic unannounced cash counts for …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The … of Directors. It receives foreign fire insurance money and conducts fund-raising to supplement the money it receives …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, … five-member Town Board composed of the Town Supervisor and four Council Members. For the fiscal year ended December … expenditures totaled about $208,000 for the town-wide and town-outside-village general funds and $493,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… controls over cash receipts from recreational activities and information technology for the period June 1, 2011, to … Board of Trustees which consists of a Village Mayor and four Trustees. The Village’s general fund expenditures … the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the Board’s oversight of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to … is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. The Village is … by an elected Board of Trustees comprising a Mayor and four Trustees. Village general fund expenditures for the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the … The Town of Northampton is located in Fulton County and has a population of approximately 2,670. The Town is … by a five-member Town Board comprising the Town Supervisor and four council members. Appropriations for all funds in the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot assure the critical … they are providing to state agencies, local governments, and public authorities through their Cyber Incident Response … desired outcomes or is targeting the appropriate customers and their needs. “New York’s Cyber Incident Response Team …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… State Comptroller Thomas P. DiNapoli and New York State Police Acting Superintendent Kevin P. … arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly took place …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… the first few months of 2021. The State placed a pause on nonessential construction from March to June 2020, and … New York’s Governor issued the “New York State on PAUSE” executive order, which mandated the suspension of all nonessential …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… with the Atlanta-based beverage giant. “Pay for CEOs and other corporate executives has dramatically outpaced … in line with the company’s overall compensation philosophy and long term performance, not simply on what executives at … following language to its proxy statement regarding CEO and NEO (named executive officer) pay: “The compensation …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The New York State Common Retirement Fund and The Church … if the company had an independent board chair," New York State Comptroller Thomas P. DiNapoli, trustee of the …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… to break downs — but the new cars are not expected until 2025. The MTA has spent just half of the $3.4 billion it said …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weather