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DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Congress and is provided here for informational purposes only, as the sentence will be determined by the court. Mr. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… the correct Vendor ID and the payment goes to the correct Address Sequence for the vendor’s remit-to address. The Statewide Vendor File may have multiple Vendor … the correct Vendor ID and the payment goes to the correct Address Sequence for the vendors remitto address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceXIX.4 Suballocations – XIX. Project Costing (PCIP)
… supporting agency(s). Once the Appropriations/Segregations sub-allocation is complete the owning agency will perform … a project, then there is no need for a new Project ID- the sub allocated work should be performed with the same Project … agencies they should be part of the project budget journal sub-allocating the funds. If the sub-allocated project work …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… developments, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors found … to middle-income families. The program is supervised by HCR’s Division of Housing and Community Renewal (DHCR). Mitchell-Lama developments are owned by private companies which often enter into agreements with …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for … and may have also led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller … and improve oversight of its managed long-term care program so that patients receive the services they are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOpinion 97-23
… companies and ambulance corps often requires compliance with certain minimum service requirements. In such cases, an …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Accounts Payable Advisory No. 44
… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. As …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Town of Schroon - Town Hall Expansion Project (2018M-128)
… project by approximately $98,000 (7 percent), resulting in the project not being able to repay interfund advances … records for projects are accurate and maintained in a timely manner. Ensure the balance of outstanding …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Arkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings … payroll policies and procedures. Review the calculations for separation payments prior to the payments being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Portville Central School District - Financial Management (2018M-245)
… percent annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled $1.4 million and was almost 8 percent of 2018-19 appropriations, exceeding the 4 percent statutory … points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 … The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period … Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Parishville-Hopkinton Central School District – Financial Management (2017M-72)
… purpose of our audit was to determine whether the Board and District officials adopted reasonable budgets and … Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, Parishville, Potsdam and Stockholm … $11 million. Key Findings The Board adopted budgets with estimated appropriations that exceeded actual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mLevittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomTown of Watertown Fire District – Procurement (2022M-155)
… (Board) used a competitive process to procure goods and services not subject to competitive bidding. Key Findings We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not … the District’s procurement policy. As a result, the Board and District officials do not have assurance that goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Opinion 94-8
… those applicable to the fire district treasurer. You ask what are the qualifications for appointment to the office of … district treasurer to hold office until the thirty-first day of December following his or her appointment. During the … with Town Law, §176(4) (see also Town Law, §174[3]), but does not specify any other qualifications for office. We have …
https://www.osc.ny.gov/legal-opinions/opinion-94-8DiNapoli: 31 School Districts Designated in Fiscal Stress
… dwindling, in SY 2024-25, districts reported spending only $317 million in combined federal pandemic relief …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stress