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Town of North Salem - Agricultural Exemptions (2018M-194)
… the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did … and the remaining one was granted even though the 10-year exemption term had expired in 2013. Did not grant an …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance has been well over the statutory limit for the past several years, while at the same time real … balances. Errors were found in the leave accrual records for nine of the 15 employees. The cumulative effect of these …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Mental Health Education, Supports, and Services in Schools (2020-N-7)
To determine whether the New York City Department of Education is providing mental health instruction to students as required by law. In addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health supports and services they need.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n7.pdfComptroller DiNapoli Releases School Audits
… budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and … they were paid. While all 36 claims paid appear to be for actual and necessary district expenditures, auditors found no …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Exemptions (Westchester County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… School officials did not always obtain competitive pricing in compliance with the school’s procurement policy or … process for 27 purchases totaling approximately $214,000. In addition, school officials did not verify that the school … the three school buildings and garage renovation project. In addition, work was completed within the scope of the …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … officials should have established written procedures for granting, changing, or disabling network user accounts. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… that were audited after the checks had cleared the bank. The claims auditor approved one claim packet totaling …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsVillage of Bainbridge - Conflict of Interest (2019M-72)
… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72DiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… manage or enforce the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, … but was amended to require Tindale to contribute $300,000 for a substantial clubhouse project at one course, and to … of the lack of oversight, Tindale did not perform or pay for a number of required contractual duties, as well as …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… these actual bills, which then results in an outstanding Accounts Receivable Item (AR) for the award. This AR Item amount then … SFS. See Chapter VII, Section 2 - Miscellaneous Receipts/Accounts Receivable Receipts of this Guide. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesSUNY Bulletin No. SU-317
… for Discretionary Increases for UUP BU 08 employees. Payment of the increases is at the discretion of the Campus … ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesKing Center Charter School - Information Technology (2018M-61)
… (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has … or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61DiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Former New York State Assemblyman William Scarborough, 69, of Queens, … funds, announced State Comptroller Thomas P. DiNapoli, United States Attorney Richard S. Hartunian of the Northern District …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsCayuga County – County Bridge Maintenance (S9-13-4)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 692 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of LaGrange – Selected Financial Activities (2013M-107)
… that back-up data is kept at an offsite location. Use web filters to limit internet access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli Announces State Contract & Payment Actions for December
… financial officer, DiNapoli’s office reviews contracts for all state agencies, some contracts for state public authorities, and, in addition, audits all … playing field is level and taxpayers get the best value for their money. The Comptroller’s office averages 11 to 13 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberOpinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41