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State Comptroller DiNapoli Releases State Audits
… Bank Accounts (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen … procedures for state financial aid substantially complied with the governing law and regulations. Auditors found that … and Substance Abuse Services (OASAS): Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1801
… New York City reportable wages for the 2019 W-2s and required notification of certain employees. Affected … Effective immediately. Background Pursuant to Bulletin 863 and Publication NYS-50, OSC will report New York City … Bronx, Kings, New York, Queens or Richmond county in 2019, and were paid while at this address, will have New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… revealed that Cohen, together with former Met Council CEO William Rapfogel and other co-conspirators, stole … that from 1992 to 2013, he conspired with co-defendant William Rapfogel and others to steal from Met Council through … Met Council's former chief financial officer. In 1993, William Rapfogel took over as the head of Met Council, and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… education. 60720 Books/Media Acquisition of books, photos, film, video, CD’s, etc. held as individual use or in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Agencies Bulletin No. 2073
… the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2073-2022-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Agencies Bulletin No. 2175
… the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2175-2023-csea-work-related-clothing-allowance-and-2023-uniform-maintenanceState Comptroller DiNapoli Releases Audits
… regulations. Department of Environmental Conservation (DEC): Compliance With Executive Order 95 (Open Data) … The initial audit, issued in May 2021, found that although DEC had taken steps to comply with EO 95, certain … had not been fully addressed. Among other issues, DEC did not identify the total population of state data it …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsDiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… company focusing on natural gas, announced its net-zero by 2050 emissions target. Vulcan Materials, a construction … Energy Agency’s (IEA) Net Zero Emissions (NZE) by 2050 scenario, which estimates a 55% drop in natural gas …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Gananda Central School District – Procurement (2021M-86)
… District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources. Key Findings The Board did not ensure … District District officials used a competitive process to procure goods and services to achieve the optimal use of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Town of Chemung – Conflict of Interest (2022M-176)
… Town of Chemung (Town) officials had prohibited interests in Town contracts. Key Findings Two Board members are the … to the Town, totaling $5,931, during our audit period. In accordance with New York State General Municipal Law … the Board members were deemed to have an interest in each of the contracts. As no statutory exceptions applied …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… Determine if the former Highway Superintendent Superintendent maintained adequate and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Springfield – Accounting Records and Reports (2020M-175)
… and reports. As a result, the Board was not provided with the necessary financial reports and information to … in the financial accounting software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known as AUDs) with the State Comptroller’s office (OSC), as required. The …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Town of Smyrna – Claims Audit Process (2022M-161)
… of Smyrna (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board did not always properly audit claims prior to approving them for payment. We reviewed 173 claims … claims. As a result, four claims totaling $1,267 were paid prior to the Board’s audit. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Genesee Valley Central School District - Financial Management (2019M-231)
… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Marcellus Central School District – Procurement (2016M-230)
… County. The District, which operates three schools with approximately 1,750 students, is governed by an elected … did not always retain the necessary quote documentation with purchase requisitions as required by the policy. Key … quotes are obtained and submitted to the purchasing agent with requisitions and retained with the purchasing records …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Seneca Falls Central School District – Procurement (2021M-201)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings District … process to procure goods and services to achieve the optimal use of District resources. 21 of 40 purchases (53 … process to procure goods and services to achieve the optimal use of District resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201