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DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety

… , the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, agreed to conduct assessments of human …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safety

DiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District

… whether it be when putting together the annual budget or hiring new employees, undermines the principles of … these audit findings seriously and make necessary changes” Hiring practices Auditors found the school board and district … board did not comply with this policy when appointing the assistant superintendent for secondary education or …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-district

Opinion 92-34

… AND PENALTIES -- Mandatory Surcharge (partial payment of parking fines and surcharges) -- Remission to State Comptroller (partial payment of parking fines and surcharges) PARKING AND TRAFFIC REGULATIONS -- Mandatory Surcharges … when a court or administrative tribunal has assessed a parking fine or penalty and surcharge but receives payment of …

https://www.osc.ny.gov/legal-opinions/opinion-92-34

DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme

… Office, the Saratoga County Sheriff’s Office and the East Greenbush Police Department also assisted in the …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-scheme

Delaware County – Third-Party Contractual Services (2014M-287)

… purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The town justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review to ensure all collections were accurately accounted for and …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits

Henry Johnson Charter School – Financial Operations (2014M-214)

… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Lindenhurst Union Free School District – Collections (2024M-24)

… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for … overtime totaling $72,218, without any explanation as to why the overtime was worked. Paid 13 employees for … in writing prior to work being performed and document why the overtime is necessary. Monitor overtime to ensure …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and … did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Minerva Central School District – Financial Condition Management (2020M-60)

… condition. Key Findings District officials can do more to effectively manage the District’s financial condition. … and annually appropriated fund balance that was not used to finance operations. Unrestricted fund balance ranged … six independent audit reports contained a finding related to the District’s unrestricted fund balance being in excess …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60

DiNapoli Honors Hispanic Leaders

… Central Islip and Islandia. Veronica Renta Irwin, Esq., partner at Irwin & Streiner LLC., which provides pro …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leaders

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… to District officials. Key Recommendations Adopt budgets with reasonably estimated appropriations and use excess fund … and reserves to benefit District residents in accordance with statutory requirements. Review all reserves and … the balances are necessary, reasonable and compliant with statutory requirements. Ensure all electronic and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)

… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to … 30, 2014. Background The County of Clinton Industrial Development Agency is an independent public benefit … County of Clinton Industrial Development Agency Project Monitoring 2014M205 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-project

Central Square Central School District – Fund Balance (2022M-196)

… School District (District) officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained … officials did not accurately report the District’s surplus fund balance, maintain surplus fund balance within the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

State Comptroller DiNapoli Releases School District Audits

… apply established information technology (IT) controls to ensure private and sensitive information was protected … IT control weaknesses were communicated confidentially to officials. Highland Central School District – … reviewed payments totaling $270,000 that were paid to 14 employees and found district officials accurately …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits

Opinion 95-32

… MUNICIPAL FUNDS -- Deposits and Investments (use of model security and custodial agreements provided by the … STATE COMPTROLLER -- Powers and Duties (preparation of model security and custodial agreements) GENERAL MUNICIPAL … ask whether a fire district is required to enter into the model security and custodial agreements prepared by this …

https://www.osc.ny.gov/legal-opinions/opinion-95-32