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XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase … Business Units will use a purchase order to encumber funds against the contract, and then liquidate against the … corrected through the following process. In the event that funds have since lapsed, please see Chapter XI, Section 7.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… Thomas P. DiNapoli joined the United States Attorney for Eastern District of Tennessee (EDTN) in announcing that … USC. § 1343) in the U.S. District Court at Knoxville, TN for stealing $56,352 from the New York State and Local … informed NYSLRS that no death certificate had been issued for Conklin’s death, just a police report. After Conklin’s …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdfState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections … budget for the replacement of highway equipment and there is an increased risk of equipment loss and misuse. … budget includes a tax levy of $60.1 million, which is within the limit established by law. … New York State …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Opinion 91-1
… LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption … COOPERATION -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… State Comptroller, Preet Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, … employment before their pension benefits are cut off for that year. According to the allegations contained in the … Thomas P. DiNapoli. "I thank U.S. Attorney Bharara for his continued partnership and commitment to combatting …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsOpinion 90-36
… of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The … agreed "that the same were not immediately to be presented for payment" (18 Hun, at 260) and the agent wrote in pencil … on the checks when they were severally to be presented for payment. In concluding that the action of the receiver …
https://www.osc.ny.gov/legal-opinions/opinion-90-36NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… future, they may get left behind. Our strategy for sustainable, lower carbon investing is working and will … investors can undertake." "We applaud Comptroller DiNapoli for doubling the investment to the low emissions index fund," … data reported to the CDP (Carbon Disclosure Project) and increases investments in companies with lower carbon …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionNew Rochelle City School District – Information Technology (2021M-142)
Determine whether New Rochelle City School District (District) officials established adequate controls over network and financial application user accounts to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-rochelle-2021-142.pdfMarcellus Central School District – Online Banking (2020M-66)
Determine whether District officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/marcellus-2020-66.pdfSuffern Central School District - Financial Condition (2019M-145)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/suffern-2019-145.pdfMiddleburgh Central School District - Information Technology (2019M-115)
Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/middleburgh-2019-115.pdfAkron Central School District - Financial Management (2018M-195)
Determine whether the Board and District officials effectively managed the District’s general fund financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/akron.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… officials did not always use a competitive process to procure goods and services or ensure claims were properly … beverage receipts totaling $3,814 without adequate support to show they were a valid expenditure, including eight … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… 9, 2017. Background The Hinsdale Central School District is located in the Town of Clarksville in Allegany County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. … an arrangement requiring it to pay more than $5.1 million for the acquisition and renovation of its building financed …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualHancock Central School District - Non-Resident Student Tuition - 2021M-208
Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2021-208.pdfLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented cost-effective measures to control expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdfTown of Groveland – Fiscal Oversight (2014M-285)
… oversight and management of the Town's fiscal operations for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 for the general and highway funds total approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285