Search
Town of Erin – Town Clerk and Justice Operations (2016M-315)
… audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June … were $360,414 and $603,301, respectively. Key Findings The Clerk and the Justice did not maintain complete and accurate accounting records. The Clerk did not remit taxes to the Supervisor on a weekly basis …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Comptroller DiNapoli Releases Municipal Audits
… computer and communication systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOpinion 97-19
… we assume the treasurer owns 5% or more of the outstanding stock of the agency. General Municipal Law, Article 18 (§800 … that contract because he or she is an officer of and owns stock in the corporation (see General Municipal Law, … otherwise prohibited 2 . October 15, 1997 William H. Price, Jr., Esq., Attorney at Law East Marion Fire District 1 …
https://www.osc.ny.gov/legal-opinions/opinion-97-19New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler Announce Guilty Plea in City of Newburgh Embezzlement Case
… pleaded guilty, Aber admitted that between August 2013 and December 2016, he used his position as city comptroller to … For a copy of the mugshot please contact: Tania Lopez at [email protected] …
https://www.osc.ny.gov/press/releases/2017/07/new-york-state-comptroller-thomas-p-dinapoli-and-orange-county-district-attorney-david-m-hoovlerCompliance With Jonathan's Law
… and developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental … Under Jonathan’s Law, facility directors are required to do the following in response to any incident involving a … been issued within the required time frames. Facilities do not always provide records to qualified persons when …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawTown of Putnam – Accounting Records and Reports (2022M-188)
… Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the … in the highway and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Oversight of Nurse Licensing
… the 360-day benchmark were not reclassified as Priority 1. 327 investigations, including 43 designated as Priority 1, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSkaneateles Central School District - Online Banking (2019M-2)
… Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and … online transfers will be authorized and processed. None of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2State Comptroller Thomas P. DiNapoli Statement on the Passing of Cardinal Egan
… "New York has lost one of our great spiritual leaders. Cardinal Egan was one of those rare individuals who brought people of vastly … New York has lost one of our great spiritual leaders Cardinal Egan was one of those rare individuals who brought people of vastly …
https://www.osc.ny.gov/press/releases/2015/03/state-comptroller-thomas-p-dinapoli-statement-passing-cardinal-eganState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… millions and whose works of poetry and prose transcended race, gender and eras. As an artist, actress, college … millions and whose works of poetry and prose transcended race gender and eras …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town Law Section … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social Services Law Section 83 Cities – Second Class Cities Law Section 64 and individual …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… New York State Comptroller Thomas P. DiNapoli issued the … leader not only for Abyssinian Baptist Church, but for all New York. He was an educator, dedicated to the students of … New York State Comptroller Thomas P DiNapoli issued the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiImproper Payments Related to the Center of Excellence for Cancer Program
… controls are in place to prevent multiple payments for the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims … sector health insurance programs. NYSHIP provides coverage for about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… identified $456,292 in reported costs that did not comply with Manual requirements; we recommend such costs be … to the Institutes’ CFRs and reimbursement rates. Work with Institutes officials to help ensure their proper … Ensure that costs reported on annual CFRs comply with Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at New York Career Institute
… is not a high risk that a significant number of students certified for TAP are, in fact, not eligible for awards. … disclose 30 awards totaling $27,964 that school officials certified in error. Key Recommendations The Higher Education Services Corporation should recover $27,964 in awards paid to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Aspire provides a wide range of services to children with disabilities from birth through age 21, including … reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the year ended … Finding We identified $7,501 in costs that did not comply with SED’s requirements for reimbursement. The costs included …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) … special education provider located in Westchester County, New York. HTA provides preschool special education services … To determine whether the costs reported by HTA of New York Inc HTA on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… included in the initial audit report, Compliance With Special Education Regulations for the Provision of … regulations regarding the education of children with disabilities (Regulations). Generally, the Regulations … within the required time frames and provided students with all of the recommended special education services and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manual