Search
Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151State Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Background Effective Pay Period 1, the factor used to calculate biweekly earnings on Job Data, Additional Pay, … earnings will change from the Leap year factor to the Non-Leap Year factor of 0.038356 (365 day rate). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021Opinion 88-56
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … (remuneration and duties exception) GENERAL MUNICIPAL LAW, §§800(3)(c), 801(1), 802(1)(b): A fire district …
https://www.osc.ny.gov/legal-opinions/opinion-88-56City of Troy – Financial Condition (2015M-185)
… $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant amounts of reserves … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185DiNapoli: Former Riverside Treasurer Embezzles $80K
… 2008 through February 2013, Johnson made $40,846 in extra payroll distributions and overpayments to herself and into … because the village allowed the treasurer to process payroll, make purchases, pay bills, write checks and collect … Implement comprehensive policies and procedures over payroll; Develop policies and procedures that safeguard cash …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … 2012 budget expenditures. The Town does not have a formal change order policy that establishes procedures to be …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54DiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) … MLTC program provides long-term care services, such as home health care and nursing home care, to chronically ill or … find commonly requested data. … Hundreds of millions of dollars were spent on Medicaid Managed LongTerm Care MLTC …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsWoodbourne Fire District – Board Oversight (2023M-98)
… realistic budgets or maintain reasonable levels of fund balance.The District’s December 31, 2022 fund balance was enough to fund nearly two and a half years of … investments, procurement, travel and conferences, fund balance, reserves, credit card use and capital assets. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… in a scheme where Levy approved Kumar's purchase of 168 gift cards between July 18 and May 2022. The defendants allegedly used more than $12,000 of the gift card funds for personal expenses, including jewelry, luxury …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… The number of New Yorkers who rely on Medicaid and other publicly funded health plans has grown sharply over … in federal and state health care policies. Medicaid, Child Health Plus (CHP), the Essential Plan and subsidized … spending growth in the previous decade. Federal resources support even higher percentages of the spending for the other …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkersOpinion 97-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-97-19DiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… arrested for allegedly stealing more than $60,000 in funds from the organization which operates the Essex County Fair. … the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the Willsboro Fire … well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was appointed Special …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairState Agencies Bulletin No. 1301
… Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1301-april-2013-management-and-confidential-mc-performance-advancesUnified Court System Bulletin No. UCS-266.2
… This bulletin has been superseded by Payroll Bulletin UCS-266.3 Subject Updated Procedures for … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollAccounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance : To enable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsDiNapoli Releases July State Cash Report
… July were $479.5 million lower than collections for the same period last year, primarily reflecting lower … responsible and accountable ways to maximize the benefit of this one-time settlement revenue. It provides tremendous … General Fund receipts (including transfers from other funds) totaled $24.7 billion through July 31, representing an …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Suffolk County … before Judge Anna Acquafredda in Suffolk County District Court. His next court date is Oct. 25. The charges filed in …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsDiNapoli: Local Communities Reducing Number of Homeless Veterans
… //www.osc.state.ny.us/sites/default/files/reports/documents/pdf/2019-03/veterans-2017.pdf For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransWage Subsidy and Transitional Employment Programs
… to ensure payments are used as intended and whether program contractors accurately report performance outcomes, … The federal Temporary Assistance for Needy Families (TANF) program provides assistance and work opportunities to needy … or canceled checks, to support program milestones, goal achievement, and wage subsidies. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programs