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Westbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. … $5.2 million. Key Findings District officials do not require the use of purchase orders when purchasing goods and services. The procurement policy does not require the solicitation of competition before …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Lake Placid Central School District – Transportation State Aid (2023M-95)
… report – pdf] Audit Objective Determine whether the Lake Placid Central School District (District) officials … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… July 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the … East Syracuse Minoa Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… were preserved in their original format, intact, in a directory or filing system to maintain the records’ … maintenance and storage of e-records, as required. Without a secure e-record storage system in place, there is a … or modifications could be made to District records without detection. Key Recommendations Properly maintain e-records to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Agencies Bulletin No. 786
… for Pay Period 23 (Institution and Administration) is completed, OSC will automatically update Job Records to … and Longevity Increases for employees whose Pay Basis Code is ANN , HRY , CAL and 21P . The records will be updated as … or 66. Exceptions : If the employee’s status on a Job Row is Paid Leave of Absence with a Reason of Military Stipend, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesOpinion 90-47
… to use it for access to his own property. The lawsuit is in the process of being settled without a judicial … out of any alleged act or omission which occurred or is alleged in the complaint to have occurred while the … town board, retained private counsel to defend himself. It is a general rule that, in the absence of special …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, … sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring … analytical data tests to ensure waste discharge complies with discharge limitations. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Opinion 94-28
… capital improvement. You ask whether the cost of the study is charged against the county's general fund or against … Whether the cost of the study is charged against the countys general fund or against …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Comptroller DiNapoli Releases School Audits
… the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central School … purchases are made from a government contract. Glen Cove City School District – Portable Electronic Devices and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55State Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… additional sources of health care coverage. DOH's policy is to exclude Medicaid recipients from mainstream managed … and will be taken to address them. The agency's response is included in the audit. DiNapoli's auditors worked with New … health insurance. The Medicaid Inspector General's office is currently engaged in a "clean-up project" to disenroll …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceVillage of Endicott – Disbursements (2021M-124)
… disbursements were appropriate, adequately supported and audited. Key Findings Village officials did not establish … audit period, we examined disbursements totaling $287,210 and found they were supported and appropriate. Key Recommendations Segregate financial …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124State Comptroller DiNapoli Releases Municipal Audits
… including those addressing acceptable use, password management, user accounts, access rights, data backups, … reports indicated they would create or retain 13,818 jobs, but they actually created or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsMadison County - Claims Audit and Payment Process (2019M-142)
… allowing the credit card vendor to directly withdraw funds from County bank accounts. County officials disagreed …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142DiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… said Assistant District Attorney Erin Bates, who is handling the prosecution of this case. “Building trust in … in Albany City Court before Judge John Reilly, and is due back in court on April 14, 2023. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190DiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the pandemic with growing ridership, increased service routes … The Long Island Rail Road LIRR is making a steady recovery from the pandemic with growing ridership increased service routes …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an adjustment using Retirement Online … When submitting an adjustment, your adjustment should add or subtract from the previously reported data in order to correct it in … NYSLRS employers use adjustment reports to correct earnings or days worked Adjustments are made by adding or subtracting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida was arrested in November 2024 following an … investigators found Gaines Jr. used his father’s debit card to steal $79,0845.59 in benefits deposited into the … He also made ATM withdrawals in New Jersey, Georgia and Florida. Gaines Jr. pleaded guilty to identity theft in the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherState Comptroller DiNapoli Releases School Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Massapequa …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1