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Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… Purpose of Audit The purpose of our audit was to review the wastewater service agreement and internal … Village officials have not made a substantive effort to use available resources to gain a better understanding of wastewater treatment …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is … of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance the subsequent year's budget. However, because the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… act to abuse the system,” DiNapoli said. “Bigelow and Nash covered up their mother’s death for two years to steal from … it.” Bigelow and Nash appeared before Westchester County Court Judge David Zuckerman. Bigelow and Nash are due back in court Jan. 6 for sentencing. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsTown of Sheridan – Cellular Phones (2013M-334)
… by an elected Town Board comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted … appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key Findings The Board did … the Town provided cell phone service to Town officials and employees for job-related use, it also provided this …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… Objective To determine whether the Medicaid program made improper … (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSummit Security Services, Inc. (Summit)
… whose registration expired in 1997 and was never renewed. With some minor exceptions, we found the fire safety …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitTown of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Service Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the option to pay the required contributions, plus interest (if …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… strong investor interest in our bonds and a low-interest rate environment, taxpayers have received significant savings … . The Series 2019B Taxable Bonds are rated AA+ by S&P Global Ratings, Aa1 by Moody’s Investors Service Inc. and AA+ by Fitch Ratings, Inc. Find out how your government money …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsComptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Livingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… was receiving a direct deposit of his pension into a bank account that was in his and his deceased wife’s name. He died … her father’s death, Hansen accessed her deceased father’s account online to obtain $67,423 through an online payment …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionState Agencies Bulletin No. 1078
… process a weekly file as submitted by the plan’s third party administrator, Nationwide Retirement Solutions (NRS). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsState Comptroller DiNapoli Releases Audits
… Provider Identifier (NPI) – a unique identification number – to be included on Medicaid claims. A prior audit …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 682
… Purpose To provide agencies with information and procedures regarding … for the new method of calculation, employees must be in an M/C non-statutory Annual or Hourly position immediately prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movement