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Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the administrator had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… cash disbursements. Key Findings The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … to the Onondaga County District Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying business records in the first …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and … Bridgehampton Fire District Length of Service Award Program and Purchasing Practices 2017M251 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingOpinion 92-10
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money … Prior inconsistent opinions are hereby superseded. This is in reply to your letter regarding the disposition of moneys … by the village. You state that 35 serial bonds, issued in bearer form by the village, matured on August 1, 1984, and …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Comptroller DiNapoli Releases Municipal Audits
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with provisions in the collective bargaining …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Oversight of the Farm-to-School Program
… relationships between schools. The Program is intended to connect schools with local farms and food producers, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programOversight of Telemental Health Services
… that related telemental health activities are conducted in accordance with applicable laws and regulations. The audit … mental health services and psychiatric care at a distance. In July 2019, the Office of Mental Health (OMH) expanded the … TMH for the duration of the COVID-19 disaster emergency. In addition, OMH issued a blanket attestation for providers …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… for seven counts of Offering a False Instrument for Filing in the First Degree, a class E felony, in New York County Supreme Court. Alvarez is also charged with one count of Grand Larceny in the Third Degree, a class D felony; Mendez was indicted …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… P. DiNapoli; Breon Peace, United States Attorney for the Eastern District of New York; Michael J. Driscoll, Assistant … U.S. Department of Education Office of Inspector General’s Eastern Regional Office; Thomas Fattorusso, Special …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeAccounts Receivable Collections
… Key Findings Overall, the Bureau was generally effective in its collection of accounts receivable referred by state … actions taken. The Bureau indicates that staff reductions in recent years contribute to processing delays. Also, there …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsOversight of Food Service Establishments
… (CDC) estimates that, each year, roughly 48 million people in the United States – or 1 in 6 Americans – get sick from a foodborne illness. … all complaints and reports of foodborne illness in an accurate, complete, and timely fashion. Designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24DiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Submitting Payments for NYSLRS Members – Enhanced Reporting
… total amount of contributions, loans and service credit purchase payments withheld from your NYSLRS members during … offices, staff, etc. Easy. Your payment comes directly to us. Secure. It’s the same system used by banks. … accuracy, reliability or security. If you are not set up to pay through ACH, submit a completed Electronic Debit …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeDiNapoli Releases Analysis of Executive Budget
… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. "At a time of difficult financial challenges, transparency, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budget