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Village of Medina – Ambulance Service Billings (2014M-326)
… The rates for service types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for the services … directly to the Clerk-Treasurer. Review the billing records to ensure that the correct rates are charged based on …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Cohocton – Cash Receipts (2015M-63)
… the relevy list. The Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate … was available. No reconciliation between the accounting records and the relevy list was completed. Key … the required annual audit of the Treasurer’s financial records, or engage the services of a certified public …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Tuxedo – Financial Operations (2014M-284)
… did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly … public accountant’s audits did not ensure that financial records were complete and did not properly account for … oversight. Key Recommendations Ensure that accounting records are complete and accurate and provide appropriate …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance … date, amount and purpose of each collection. Maintain ECA records, including support for collections and disbursements, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were … ECA external audits resulted in qualified opinions because records were not adequate to permit an audit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomHolland Patent Central School District – Fuel Inventory (2023M-141)
… use for reasonableness. Maintain perpetual fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key … usage reports and maintain and reconcile fuel inventory records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Phoenix Central School District – IT Asset Management (S9-22-20)
… or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that … inventory. Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and … physical inventories and compare results to inventory records. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Albany County – Sexual Harassment Prevention Training (S9-23-05)
… annual SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who … employees and 43 elected officials) due to unreliable records. We determined 30 additional individuals (25 selected … SHP Training supported by complete, accurate and reliable records. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… of ethics, as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial … signing District checks and maintaining the accounting records with no oversight. Key Recommendations Establish … on a monthly basis and annually auditing the Treasurer’s records. Adopt a procurement policy, investment policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mCherry Valley Fire District - Board Oversight (2019M-141)
… services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The … submitted to our office. Annually audit the Treasurer’s records. Key Recommendations Officially establish the capital … close of the fiscal year. Annually audit the Treasurer’s records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Town of Broadalbin – Leave Accruals (2014M-88)
… The Highway Superintendent has not maintained adequate records of compensatory time as required by the collective … leave requests. Establish and maintain centralized records of employee leave time that clearly account for leave … leave accruals available for employees. Maintain adequate records for employees’ compensatory time. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88State Agencies Bulletin No. 2118
… on Compensation Rate field on Job Data for affected records which do not have an existing row on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024State Agencies Bulletin No. 2213
… on the Compensation Rate field on Job Data for affected records which do not have an existing row on the Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2213-non-leap-year-factor-change-fiscal-year-2024-2025DiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… Department, was sentenced to serve one to three years in state prison and ordered to pay full restitution for stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and the New York State Police Superintendent Steven G. James announced today. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York University paid full restitution of $663,209 after … to fairly compete for funding,” Bragg said. “I thank the New York State Comptroller’s Office for its partnership as we … A former director of finance and administration at New York University paid full restitution of $663209 after …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli: Local Sales Tax Collections Up $739 Million in 2013
… percent from 2012, according to a report issued today by State Comptroller Thomas P. DiNapoli. The increase outpaced … For access to state and local government spending and more than 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … 52 percent from 2012 according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-local-sales-tax-collections-739-million-2013NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller Thomas P. DiNapoli and New York City … Bertsch, signatories to the Statement include California State Controller Betty Yee, California State Treasurer John … A coalition of state fiduciaries joined NYS Comptroller DiNapoli and NYC …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsMental Health Education, Supports, and Services in Schools
… Objectives To determine whether the New York City Department of Education (DOE) is providing … services. Furthermore, according to the CDC, among the New York State high school student population in 2017 … To help confront the mental health crisis among youth in New York State, the Mental Health Association in New York …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… New York City’s efforts to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may be on … and the creation of the 485-x affordable housing program. “New York City has added housing at a faster pace over the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallComptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … stole over $180,000 in pension benefits issued by the New York State and Local Employees Retirement System to his … of Mr. Schusteritsch proves once again that stealing from New York State's pension system is risky business," said …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-over