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Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… and the recorded cash balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 … 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … $30,970 (69 percent), which prevented District officials from determining whether the collections were remitted intact … events reviewed, which prevented District officials from ensuring all the ECA clubs’ fundraising activities …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Village of Islandia – Procurement (2021M-203)
… $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 … Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220New York Mills Union Free School District – Procurement (2020M-79)
… whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … to competitive bidding. Officials also did not comply with the District’s procurement policy. The purchasing agent did … Determine whether District officials sought competition for the purchase of good and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Shelter Island Union Free School District - Fund Balance (2020M-23)
… the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 through 2018-19. Annual budgets … appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Vendor Responsibility Documentation
… order (except from a pre-existing contract) ✔ ✔ 14. "Quick" contract ✔ ✔ 15. Revenue contract ✔ ✔ *Contract … statewide contract Preferred source Price list change Public authority/Public benefit corporation Public colleges and universities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and … of Parks, Recreation and Historic Preservation (Parks) to prepare a plan to service the snowmobile trail miles in … To determine whether the New York State Snowmobile Trail Development and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsPermanent COLA
… have any questions, please feel free to contact our Call Center. Sincerely, Thomas P. DiNapoli State Comptroller What … for ten or more years for uniformed employees such as police officers, firefighters and correction officers; or … System. If you have any questions, contact our Call Center toll-free at: 1-866-805-0990 if you are calling long …
https://www.osc.ny.gov/retirement/publications/permanent-colaComptroller DiNapoli Releases State Audits
… identified. Office of Court Administration: Reporting on Foreclosure of Real Property Funds - Kings County (Follow-Up) … referees did not always properly report and account for foreclosure funds. Additionally, ten of the 77 referees …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five … his wife as clerk-treasurer under his supervision, in violation of the village employee handbook, and approved … her unsubstantiated claims of off-hours work for $21,000 in extra pay. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageOpinion 95-23
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of documentation) TOWN LAW, §118(1): The town board, or the town comptroller if claims are audited by the town … the statement by the town officer whose action gave rise or origin to a claim to be based on that officer's review of …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 94-5
… v Maurer, 67 NY2d 672, 499 NYS2d 675; Schulz v State, 148 Misc 2d 677, 561 NYS2d 377 app dsmd 175 AD2d 356, 572 NYS2d … lv den 78 NY2d 862, 578 NYS2d 877; Stern v Kramarsky, 84 Misc 2d 447, 375 NYS2d 235). In our opinion, the purpose of … of 1982, which last amended that provision. In 1980, a bill which would have authorized the publication, at town …
https://www.osc.ny.gov/legal-opinions/opinion-94-52022 Women’s History Month Celebration
… Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea … Senate. As the first woman—and African American woman—to lead a New York State legislative conference, Majority … Watch a replay of the event. Select the Play icon below to get started. Comptroller DiNapoli’s Gender Pay Gap Report …
https://www.osc.ny.gov/events/2022-womens-history-monthXI-A.1.A Separation of Duties – XI-A. Purchasing
… This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesState Agencies Bulletin No. 2091
… annual contribution amount will increase to $22,500 for calendar year 2023. An additional deferment is available to employees … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… annual contribution amount will increase to $23,000 for calendar year 2024. An additional deferment is available to employees … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2295
… annual contribution amount will increase to $23,500 for calendar year 2025. An additional deferment is available to employees … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Hotels and Motels … Urban Development 2017 data, of the 89,503 homeless people in New York State, 13,002 live in areas outside of New York City (NYC). Counties throughout …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… At the time of our follow-up, United had recovered only $14,281. Further, United was not able to provide evidence of …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupuncture