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Comptroller DiNapoli Releases Municipal Audits
… the department generated receipts up to 21 days after registration and remitted money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors determined cash … remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and incomplete …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return the money to the State Treasury. A … a Cash Advance of this Chapter. Once the bank account is closed agencies must notify BSAO - Cash Management Unit … When the need for a Cash Advance ceases the agency is required to return …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees (Board) and … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… of our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, … administrative fee financial activity in the recovery fund. More than $13,000 was not used in a manner that … fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Camden Central School District – Financial Condition (2016M-51)
… July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town … Camden Central School District Financial Condition 2016M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Starpoint Central School District – Financial Condition (2015M-266)
… by an elected nine-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations Develop … realistic estimates of appropriations and the use of fund balance in annual budgets. Use the excess amounts in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Clymer Central School District – Financial Management (2016M-187)
… Background The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school … years. Two of the District’s reserves may be overfunded. In 2013-14 and 2014-15, District officials improperly account …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Opinion 89-64
… real property within the village/town and the development rights of an adjoining parcel owned by the same party in … is proposing to acquire the parcel and development rights pursuant to section 247 of the General Municipal Law. Section 247 declares the acquisition of interests or rights in real property for the preservation of open spaces …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Agencies Bulletin No. 2218
… Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … Background: Pursuant to a side letter contained in the 2023-2026 Agreement between the State of New York and … status shall be eligible to receive an incentive payment in return for participating in an agency-directed training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2233
… Employees: Employees designated management or confidential in the following bargaining units with an increment code of … effective April 2024 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates: The April 2024 M/C LLS Payment will be processed in a separate check using the effective date and check dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2233-april-2024-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 2139
… Employees: Employees designated management or confidential in the following bargaining units with an increment code of … effective April 2023 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective Dates: The April 2023 M/C LLS Payment will be processed in a separate check using the effective date and check dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2139-april-2023-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 517
… Automatic Processing of Salary Increases After payroll processing for Pay Periods 18 (Institution and … only if the employee was subsequently returned to the payroll in BU 05. Rows will be inserted as of the effective … has a Goal Amount and Goal Balance that are not equal. The Payroll System will determine the difference between the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… New York State Comptroller Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for … New York State Comptroller Thomas P DiNapoli Acting United States Attorney for the Northern District of New York John A Sarcone III and Acting Inspector General for US …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTrash Can Free Stations Pilot Program
… effectively evaluated the various Phases of the Trash Can Free Stations Pilot Program, intended to improve … In October 2011, Transit’s SEO began the “Trash Can Free Stations Pilot Program” (or Pilot Program) to reduce … effectively evaluated the various Phases of the Trash Can Free Stations Pilot Progra …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programExamination of Unemployment Insurance Benefits
… were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by the … inappropriate payments. In addition, we matched the DOL UI Benefit Overpayment File to the New York State Payroll … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… in the initial audit report. Homes and Community Renewal (HCR): Low-Income Housing Fund Program (Follow-Up) (2019-F-44) … the project award process. In a follow-up, auditors found HCR officials made some progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-audits