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Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Contacts for Audits and Reports
… Division of State Government Accountability Deputy Comptroller Tina Kim Assistant Comptroller Stephen C. … Office of Operations, Division of Contracts & Expenditures Deputy Comptroller Melody Goetz Director, State Expenditures Holly Reilly …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… State Comptroller Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal Railroad Administration to strengthen safety measures to prevent oil spills and other … inspections, but incidents such as the recent derailment in Ripley, N.Y. demonstrate that the risk of a disaster …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
Determine whether School officials used a competitive process to procure goods and services and ensured compliance with the Dignity for All Students Act (DASA)
https://www.osc.ny.gov/files/local-government/audits/pdf/eugenio-maria-de-hostos-charter-271.pdfOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… Key Findings The Board of Directors (Board) did not effectively manage grants or ensure that authorized …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Gingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… needs pre-schoolers at the Gingerbread Learning Center in Staten Island. They must pay back $625,000 in restitution and …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsDuanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… 31, 2015. Background The Town of Guilderland is located in Albany County and has a population of approximately … did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Opinion 88-24
… program, where reimbursed costs include use of a tractor and compensation for the spouse's labor. This is in … in section 801 in connection with the contracts (see, e.g., Town Law, §§64, 118). As noted, a municipal officer or … section 802 is applicable. General Municipal Law, §802(2)(e) contains an exception for contracts in which an officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-24City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Area #2 – IT Security Training and Awareness – Information Technology Governance
… is essential to securing electronic data and IT systems. Local governments and schools cannot protect the … harm or financial losses. They may have been fooled via social engineering scams 8 into providing their passwords, … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… ECMCC officials stated that this matter was subject to litigation, and the payments were the result of “an … estimate the discrepancy and settle this matter to avoid litigation. However, auditors found problems with these …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesRabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… one of the City's largest providers of special education services to preschoolers with disabilities, has been … gain was deplorable. The sentence imposed today by the Court sends a strong message that people who are engaged in … Roy Hoffmann, 53, of Woodmere, and Daniel Laniado, 44, of Brooklyn - have pleaded guilty to various charges for …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeTown of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfDiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… were the highest in the nation – more than California and Florida combined in SFY 2012-13. The state’s reliance on … amount spent at video lottery terminals (VLT), racetracks and off-track betting centers (OTB), as well as what was … underway, more casinos will mean more gaming revenue and new jobs, but the long-term impact for the state remains …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… 11,000. It is governed by a Mayor and an eight-member City Council. The Council appoints a City Manager who serves as chief executive … recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Rockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfTown of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204March 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… interests, but instead allegedly treated the village’s money as his own,” DiNapoli said . “My thanks to Tioga County … February 2017 and May 2023 and either deposited the money into his personal bank account or spent it. At the time … or had a negative balance. Sporadically over the years, money was put back into the General Fund through cash or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-village