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Comptroller DiNapoli Releases State Audits
… Empire made a net overpayment of $391,894 on 81 of the 100 claims we tested. Auditors estimate Empire overpaid as … report and account for foreclosure funds. A review of 10 of 35 foreclosures with surplus funds during the audit … Referees deposited surplus funds late in five of the 10 sales sampled and the reports of sale were late for two of …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… is the City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his … have been paid for the various recreation programs and employee uniforms. In addition, the former Director made …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … ensure that fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Sherburne – Budgeting (2025M-3)
… surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the Board did not have …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 89-50
… reasonable value of the claim. This is in reply to your letter concerning the expenditure of town moneys to perform … was intended to curb raids on the public purse for the benefit of favored individuals or enterprises ( Teacher's … prohibits the expenditure of municipal moneys for the benefit of private parties unless it is in furtherance of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town … between Town officials is an important internal control for preventing errors and misappropriation of assets . By … recording cash receipts and disbursements into the accounting records, preparing the monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… officials’ budget development process was ineffective and did not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … over the three-year period. Appropriations for three equipment accounts and two printing service accounts were …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… policies in January 2017, but no written policies or procedures were in place during our audit period. The Board did not audit or review individual claims prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andChild Care Licensing and Inspection
To determine if the Office of Children and Family Services Office child care licensing and inspection activities ensure licensed and registered child care fa
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Travel advances can be issued in SFS in two different ways, either through an agency’s petty cash account or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… Purpose of Audit The purpose of our audit was to review the BOCES’ purchasing procedures for the period …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Audit of the Tuition Assistance Program at Mercy College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools … receiving TAP payments certify student eligibility. For the three academic years ended June 30, 2011, Mercy …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… cashed seven pension checks totaling $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and Dutchess County Sheriff Kirk Imperati announced today. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash … April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and … and Fleming that are within the Auburn Enlarged City School District. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102City of Long Beach – Budget Review (B7-16-9)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of Stony Point – Budget Review (B6-13-15)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund non-recurring expenditures, such as the purchase of equipment or construction of capital assets. … Town of Stony …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… ). Background Our initial audit, which was issued on January 8, 2015 determined whether New York City … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved … Related Audit/Report of Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… in county funds. “Alexander McDougall abused his position to line his own pockets, betraying Erie County residents and … and programs Erie County provides,” DiNapoli said. “Thanks to my partnership with Erie County District Attorney John … is accused of using his position in the Clerk’s Office to steal money from the residents of Erie County. In addition …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyWest Babylon Union Free School District – Claims Audit (2024M-62)
… Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly … letter. … Determine whether the West Babylon Union Free School Districts District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62