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Akron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … County. The Department provides fire protection services to the Village and the Town of Newstead. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Audits
… New York City Transit: Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) … York City Transit (Transit). In September 2007, the Chair of the MTA appointed a commission to make … audit found that, to date, the MTA has not implemented one of the most important recommendations – the development of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue pre-numbered receipts for … Treasurer to ensure accuracy. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mXV.15 Fund Classification Manual – XV. End of Year
… The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation. Guide to Financial Operations … The Fund Classification Manual FCM is updated periodically …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv15-fund-classification-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… in Springville, New York, is an SED-approved provider of special education services. LFH offers a range of services and programs to children with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualAuditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The auditing body or official 9 should be looking for completeness, accuracy and original documentation. The … and attendees, etc.)? Are original receipts attached for all expenses that are being sought for reimbursement? …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsPatient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC … To determine whether the Department of Health is meeting the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. NIS is reimbursed for preschool special education … $83,192 in personal service costs, which consisted of $76,277 in improperly allocated salaries and fringe … in other than personal service costs, which consisted of $30,978 in unsupported consulting costs, $3,826 in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the sentencing of Terence Fitzpatrick, 53, of Monmouth County, N.J., following his guilty plea in November 2015 to the crime of Attempted Grand Larceny in the Second Degree, a class D … Thomas P DiNapoli today announced the sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… The devastating number of job losses caused by the COVID-19 pandemic caused a significant increase in the number of residential customers owing money to their utility … companies, with one in eight customers in arrears as of March 2022, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… evaluate the Department’s cash receipt collection process for the period July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately … in collecting, recording and depositing the fees for code enforcement, parking permits, water and sewer services, …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140The Norman Howard School – Compliance With the Reimbursable Cost Manual
… 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained in the CFR it files with the New York State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Date(s) Paychecks dated 5/04/05 Background Chapter 9 of the Laws of 2005 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… New York City lacks needed guidelines and policies for agencies’ use of artificial intelligence (AI), leaving it … Executive Order 3 in January 2022, with responsibility for the oversight and governance of AI, which in the previous … the AMPO, many of the previous administration’s goals for creating guidelines for the fair and responsible use of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Comptroller DiNapoli Releases School Audits
… payment schedule. District officials have maintained real property taxes at a consistent level over the past five …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191DiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… of 3 and 5 years. For the purposes of this report, these programs are referred to as the SED preschool cost-based programs. Arc-JSLC also operated other SED-approved preschool … in ineligible costs, including staff food and beverages, advertising, gift cards, and laundry costs $2,323 in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manual