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Oversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80)
To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s80.pdfDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… State Comptroller Thomas P. DiNapoli and Broome County District Attorney F. Paul Battisti today announced that Joy LaBarr, a 58-year-old Binghamton woman, was sentenced to pay full restitution of $32,000 and serve five years’ probation. “Ms. LaBarr’s conviction …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in … million. Key Findings The accounts payable clerk performed all nonpayroll disbursement processes for the general fund … of the nonpayroll disbursements process. Ensure that all nonpayroll disbursements are properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Lisbon Central School District – Medicaid Reimbursements (2022M-180)
audit, school, lisbon, medicaid reimbursements
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lisbon-central-school-district-2022-180.pdfWilliamsville Central School District – Financial Management (2022M-193)
audit, school, Williamsville, financial management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/williamsville-central-school-district-2022-193.pdfChappaqua Central School District – Fixed Assets (2022M-186)
audit, school, chappaqua, fixed assets
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chappaqua-central-school-district-2022-186.pdfHolland Central School District - Claims Audit (2021M-210)
audit, school, Holland, claims audit
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/holland-2021-210.pdfForms
… A repository of all Office of the State Comptroller web and printable forms …
https://www.osc.ny.gov/help/formsDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… to the state pension system and $194,351 to the SSA. The defendant’s late-mother-in-law, Minnie Smith, was an … by the Comptroller’s Division of Investigations and the SSA-OIG. Smith, 49, pleaded before Judge Eleanor Ross of the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsTown of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately 3,250. The Town is governed by … $1.1 million. Key Findings The Board did not have a contractual agreement with the firm that performed …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform budget transfers resulting in appropriations exceeding budgeted line items averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyFacilities Planning Bureau Project Review
… to determine whether districts are commencing project construction prior to obtaining final project approval. The … and Building Code (Code) in relation to district construction projects. The Code applies to every facility … and approving plans and specifications for all capital construction projects involving these facilities and issuing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewState Comptroller DiNapoli Releases State Audits and Examinations
… by HPD under the Article 8-A Loan Program were being used only for qualified projects and their intended purpose and …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsNew Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund Redistribution of revenues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersDiNapoli: Bullying and Drug-Related Incidents in Schools on the Rise
… DiNapoli’s analysis of these categories includes only secondary schools (middle, junior, junior/senior high …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-bullying-and-drug-related-incidents-schools-riseTown of Lincoln - Town Clerk (2023M-31)
… of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When receipts are … do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… and the New York State Police announced that Bridget Brown, former treasurer of the Essex County Agricultural … young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently … appointed Special Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairGalway Central School District - Fund Balance Management (2017M-267)
… if officials effectively managed the District’s general fund balance. Key Findings The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 … points. The District’s budgets included appropriated fund balance that was not used to fund operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267