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City of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. … and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … her campaign fund. The public corruption case arose out of a cooperative federal-state partnership between the State …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingTuition Assistance Program – LIM College
… eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … of the Tuition Assistance Program at DeVry College of New York (2014-T-2) Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeAudit of the Tuition Assistance Program at New York Career Institute
… is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in the fields of Court Reporting, Paralegal Studies, Office … a significant number of students certified for TAP are, in fact, not eligible for awards. Nonetheless, our tests did …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteNew York City Construction Industry Booming
… The construction industry in New York state has set employment records for four consecutive … Authority and the Port Authority of New York and New Jersey. DiNapoli’s report also notes that: The nation added …
https://www.osc.ny.gov/press/releases/2019/05/new-york-city-construction-industry-boomingUnified Court System Bulletin No. UCS-282
… automatically. Affected Employees Employees of the NYS Unified Court System (UCS) in Negotiating Units SY, SR, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-282-december-2019-uniform-and-equipment-uniform-allowance-andEmpire Plan Drug Rebate Revenue
… the Department was credited with all drug rebate and discount revenue due the State. We considered these actions … Key Recommendations Remit the $694,227 in rebate and discount revenue identified by the audit to the Department. … implement oversight procedures to ensure drug rebate and discount revenues from manufacturers are correct and properly …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… driving tests, and maintaining a safe driving record both on and off the job. Additionally, school bus drivers must … introduced a risk that carriers could alter the records. Key Findings We found that the Department has implemented … report, and has partially implemented one recommendation. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followTown of Dayton – Financial Condition (2013M-90)
… 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately … and address the deficit. Use the surplus fund balance in the general and highway town-outside-village funds in a manner that benefits Town taxpayers, such as reducing …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and improperly delegated check signing authority to all Board members. The Board, despite having no authority to … compensation payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, thorough and timely audit of all claims prior to payment and ensure that all checks are …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
The state Department of Health failed to collect nearly $120 million in available rebates over a 33month period from prescription drug makers for the Medicaid program because of ineffective policies and processes according to an audit released today by State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesTown of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18IX.2.A Acronyms – IX. Federal Grants
… Assistance or CFDA) ASAP Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog … DUNS Data Universal Numbering System Identification Number for Grantees and Payees ED Department of Education EFT … (Federal) PMS Payment Management System (HHS) SAM System for Award Management SCAP Statewide Cost Allocation Plan TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more than … the BMFD, after his prosecution by United States Attorney for the Southern District of New York Geoffrey S. Berman. … Bureau of Investigation and the New York State Police for their continued partnership in rooting out fraud." …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Urban Choice Charter School - Information Technology (2019M-240)
… and School officials ensured information technology (IT) assets were safeguarded. Key Findings A former employee’s … and School officials ensured information technology IT assets were safeguarded …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Opinion 2000-16
… of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of … natural protectors and reduced to poverty and want" (93 NY 313 at 320). Although the reference to "widows and … of these moneys as "relief of deserving beneficiaries" (93 NY 313 at 327), and as "an honorable obligation founded upon …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period … five elected members and is responsible for the District’s overall financial management. The District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an … that cannot be directly associated with the administration of a particular program and therefore cannot be charged as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overview