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State Comptroller DiNapoli Releases Audits

… Oversight of Industrial Hemp (Follow-Up) (2021-F-9) A report covering the period April 1, 2016, through May 31, … industrial hemp program had expanded opportunities for hemp production in the state, it did not always follow established practices when reviewing applications, conducting inspections and …

https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-audits

Opinion 88-8

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … General Municipal Law, §802 apply. Abstention from voting on matters relating to the contracts between the district and …

https://www.osc.ny.gov/legal-opinions/opinion-88-8

Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS

… Preet Bharara, the United States Attorney for the Southern District of New York, Thomas P. DiNapoli, … him by allegedly stealing $5.7 million of their money over a period of more than 13 years as their elected treasurer. … expose themselves to federal criminal tax charges when they willfully fail to declare the proceeds of the …

https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-report

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… audit covered the period April 2017 through December 2022 for the Buyout and Acquisition Program (B&A), April 2017 through January 2023 for the Single-Family Housing Program (SFH), and agency … were accepted into these programs prior to April 2017 but for which activity on the related projects was continuing …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

Comptroller DiNapoli Releases Municipal Audits

… today announced the following local government audits have been issued. Chautauqua County Soil and Water Conservation District – Cash Receipts and Disbursements … and resigned from her position. In addition, the board does not review all individual claims and has not adopted …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual

… Compliance With the Reimbursable Cost Manual (2015-S-48) Story Place Preschool, Inc.: Compliance With the Reimbursable …

https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manual

Town of Laurens – Budgeting Practices (2013M-204)

… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting … 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 … 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advance

Germantown Central School District – Financial Management (2013M-230)

… The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven elected members. … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230

Lyndonville Central School District – Financial Condition (2016M-143)

… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … million and the District could not provide evidence of a documented plan for the future use of the capital reserves. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, which operates two schools … $429,000 in excessive reserves. The Board did not adopt a written reserve fund policy or develop a multiyear …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

New York City Budget Balanced But Economic Risks Have Grown

… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of …

https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grown

Controls Over Equipment

… Purpose To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over …

https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipment

State Agencies Bulletin No. 1745

… Purpose To notify agencies of the PayServ procedural changes required as a result of the NYSLRS Redesign Project … Credit for NYSLRS Reportable Employees. Update the plan, election date and contribution rate on the Retirement Plans … than ERS (7Y) or PFRS (7W), the agency must enter the election into the Retirement Plans page in PayServ …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-system

Lifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual

… Fiscal Reports (CFR) were valid and consistent with contract terms and in accordance with the Consolidated … years ended June 30, 2015. Background The Office for People With Development Disabilities (OPWDD) is responsible … claimed $94.8 million ($84.6 million Medicaid and $10.2 million State). Lifespire’s programs were funded 90 percent …

https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manual

DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet

… 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P. DiNapoli. After a review … should be spending about $3.9 billion annually to keep up with deteriorating capital assets but are only spending … applicable state agencies to coordinate their approach to address these needs; Partner with state policymakers and work …

https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmet

DiNapoli Urges State to Improve Nursing Home Equipment Inspections

… The state Department of Health (DOH) should be doing more to insure that nursing … considered resident care equipment, they are necessary to power such items during a power outage. Auditors interviewed … known to be in use at nursing home facilities, such as the durable medical equipment items identified in the report; …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspections

State Agencies Bulletin No. 1176

… Agencies Department of Transportation Division of State Police Office of Parks, Recreation & Historic Preservation … End Date: 6/30/12 Earnings Code: TOL Units: 1 Cost Center Information The following cost center information will be used for those Tool Allowance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargaining