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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDepartment of Transportation Bulletin No. DOT-35
… agency instructions for processing the 2019 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational … on a regularly scheduled basis, shall receive a lump sum payment of $400. Employees eligible for the 2019 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… that properties are transferred back in a timely manner to project owners when bonds are retired or straight-lease … in accordance with authorized agreements. Ensure that project owners submit required forms as per the Agency’s UTEP … to ensure that properties are transferred back to project owners in a timely manner. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects … Agency is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare … recovery of previously granted benefits if job creation goals, economic goals or other terms of the project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… report – pdf] Audit Objective Determine whether Putnam County (County) Parks and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, … Determine whether Putnam County County Parks and Recreation Department Department and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Orleans County – Court and Trust Funds (2024-C&T-6)
… to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, County Clerk and … for $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of … of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The … unaware of these deficiencies and continued to pay the firm even though the contract terms were not fulfilled …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Benefit Eligibility Assessment Process (Follow-Up)
… assessment process complied with applicable policies and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Electronic Reporting
… or other media, you will need to use a different method to send your report. To request accommodations for these expired … Holders of unclaimed funds can send the Office of the State Comptroller reports using …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… the state is $840. “Fighting refund fraud is an ongoing battle as people find new ways to cheat the system,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsCharter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water produced by …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Livonia – Justice Court (2015M-76)
… The Town of Livonia is located in Livingston County and has a population of approximately 7,800. The Town, which … For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The … submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than $151,000 collected to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76