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DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Probation Department , Town of Java and the Virgil Fire District . “In today’s fiscal … P DiNapoli today announced his office completed audits of the Albany County Probation Department Town of Java and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsPartial Lump Sum Payment – En-Con Police Officers Plan
… and Fire Retirement System members can choose to receive a reduced lifetime retirement benefit in exchange for a … To be eligible to choose a partial lump sum payment (PLS), you must: Retire under a special 20- or 25-year plan; Retire on or after April 1, 2008; Have been eligible to retire with …
https://www.osc.ny.gov/retirement/publications/1822/partial-lump-sum-paymentComptroller DiNapoli Releases School Audits
… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the Plainview-Bethpage Central … being spent appropriately and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) … his office completed audits of the Bethpage Union Free School District Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… for stealing nearly $46,000 in public funds to pay for gambling at local casinos, according to New York State … confessed to DiNapoli’s investigators that he was actively gambling during this time and used the money to cover his … for stealing nearly $46000 in public funds to pay for gambling at local casinos according to New York State …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… operations for the period January 1, 2012 through October 16, 2013. Background The Caledonia Fire Department is located … totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… to January 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250DiNapoli: New York State Fourth Nationwide in Credit Card Debt
… New York state ranked fourth nationwide in credit card debt at $58.2 billion in 2017, according to a report released today by State Comptroller Thomas P. DiNapoli. Although credit card … New York state ranked fourth nationwide in credit card debt at $582 billion in 2017 according to a report …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related … our audit pursuant to legislative mandates included in these statutes, which direct the Comptroller and the Chair … Board to ascertain the annual amount of expenses incurred in the administration of these Laws. Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Medicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: UnitedHealthcare Dual Complete. The … Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare benefits. These Medicare Advantage Plans typically have networks of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… for 2011. The Board has not ensured that the records of all Town officials and employees who handle cash are properly … The Board has not established a system to ensure that all claims are presented for audit prior to payment. We … reconciliations agree with accounting records, and that all discrepancies are investigated and corrected immediately. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… period last year, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Collections … the rate of inflation and economic volatility is having on New York’s economic recovery.” New York City’s collections in the first quarter grew by …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2400 – Budgetary Reporting Process and Document Preparation: … This presentation is mandated by GASB Codification Section 2400, which requires that a budgetary comparison be included … conform to the requirements of GASB Codification Section 2400. In accordance with GFOA reporting requirements, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… an investment account code in Fund 70151. As investments mature or are sold, the STIP investments are reduced and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, … said DiNapoli. "The impact of little to no growth is felt in several regions across the state, especially in counties and municipalities that may already be struggling …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsTown of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… purchasing and information technology (IT) operations for the period June 1, 2011, through January 9, 2013. … Trustees. The Village’s total general fund appropriations for the 2011-13 fiscal year were approximately $5 million. … with General Municipal Law (GML) and sought competition for purchases and public works contracts subject to its …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore electronic data. Adopt a Data Backup … for backing up and any other important details relating to the process (e.g., file-naming conventions, method of … There are several steps entities can take to improve their ability to quickly restore electronic data …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Village 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
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsCredit Cards – Travel and Conference Expense Management
… may authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain travel and conference expenses. This can be accomplished by … to have a local government or school district credit card issued in both the name of the local government or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cards