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Port Ewen Fire District – Financial Management (2024M-157)
… investment program – legality, safety, liquidity and yield – when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in accordance with the … auditing services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andContract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… its janitorial contract with the New York State Office of Mental Health (OMH). The audit covered the period from … estimate that Shorefront underpaid its 26 workers a total of at least $123,224. Shorefront submitted incorrect … ensure that they are accurate. Work with the Department of Labor to determine whether contractor employees are due …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawSelected Aspects of Discretionary Spending
… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… made in our audit report, the agency needs to ensure that all inspections are complete and thorough so that New Yorkers …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedComptroller DiNapoli Releases State Audits
… systems. Also, ITS does not have an active regional backup site, and DCJS systems are at risk for total data loss in the …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsStatement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… "New York has lost one of its greatest leaders with the passing of former Governor Mario Cuomo. I had the privilege to serve in the … New York has lost one of its greatest leaders with the passing of former Governor Mario Cuomo I had the privilege to serve in the …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… Attorney Mary Pat Donnelly, and the New York State Police today announced the guilty plea of Amber Diacetis, a … Attorney Mary Pat Donnelly and the New York State Police today announced the guilty plea of Amber Diacetis a 30yearold …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Attorney Jason M. Carusone and the New York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubVillage of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County … prevention of floodwater and sediment damage. The District is governed by a five-member Board of Directors. The District’s 2015 …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalTown of Wolcott – Information Technology (2020M-126)
… did not: Adopt any IT policies or a disaster recovery plan. Provide users with cybersecurity awareness training. Ensure the financial software, Town Clerk’s … a disaster recovery plan. Provide cybersecurity awareness training. Consider upgrading department software or implement …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Travel Advisory No. 4
… approval of any expense reports currently in process, the deadline for submitting expense reports to the Office of the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… of implementation of the five recommendations included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 ( 2017-S-81 … of implementation of the five recommendations included in our initial audit report Title V Operating Permit Program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34 ). About the Program … (OCDSS) contracted with the not-for-profit Rescue Mission Alliance of Syracuse (Rescue Mission) to provide homeless … Reimbursement of Homeless Shelter Providers Rescue Mission Alliance of Syracuse Report 2021S34 …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… managed care premiums paid during the State fiscal year 2014-15, approximately $1.2 billion was for MCOs’ … mainstream managed care premiums for the State fiscal year 2014-15, and an additional $56.8 million is at risk of … apply them to the premiums paid for the State fiscal year 2014-15 and forward. Recover the corresponding overpayments …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumState Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements … to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is … and revenue can be tracked via the NYAR0473 –Appropriated Loan Receivables report. To run the NYAR0473, navigate to Accounts Receivable > Report > Appropriated Loan Receivables. Agencies should review their enacted budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016m