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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial operations for the period January …

Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)

… Purpose of Audit The purpose of our audit was to evaluate selected District financial … 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town …

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District … (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District officials: Did … into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates …

DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol

… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol.  “Those who attacked the … the threat it brought to our doorstep. We also mark this day, not just to pay tribute to those who put their lives on …

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by …

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau …

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over …

DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations

… The State Department of Health (DOH) has failed to hold accountable certain health … make informed decisions,” DiNapoli said. “The Department of Health generally has improved the public’s access to … The Patient Health Information and Quality Improvement Act of 2000, known as Lisa’s Law, was named after Lisa Smart, a …

DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress

… the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 pandemic … if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress Monitoring System, which … York City schools and the “Big Four” City School Districts of Buffalo, Rochester, Syracuse and Yonkers, found two school …

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of …

DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000

… Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote village checks to herself …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period …

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population …

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

DiNapoli: New York Ranks Last in Balance of Payments With Washington

… the state received $0.91, well below the national average of $1.24. New Jersey is the only state that received less, with a return of $0.82. New Mexico gets the most value at $2.83 per tax … and Kentucky ($2.05). New York’s per-capita deficit of $1,219 in its balance of payments ranked 49 among the …