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Pekin Fire Co. President Dipped Into Bell Jar
… Comptroller Thomas P. DiNapoli. Amacher, 49, of Sanborn, in Niagara County, allegedly withdrew $1,800 from the … charged with grand larceny in the fourth degree, offering a false instrument for filing in the first degree and … was issued an appearance ticket and will be arraigned at a later date. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarState Comptroller DiNapoli Statement on New York City Preliminary Budget
… projections based on year-to-date tax collections. In combination with another Program to Eliminate the Gap … which include savings from substantial vacancies at a number of agencies, the city now anticipates a FY 2023 surplus of $2.2 billion, $1.5 billion more than it …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … billion. For SFY 2021-22, governmental funds* reported a combined operating surplus of $18.7 billion, increasing the …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … billion. For SFY 2020-21, governmental funds* reported a combined operating surplus of $15.8 billion, increasing the …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … excess of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 million at June 30, 2013. District officials could not demonstrate a planned need for more than $1.7 million of the reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Baldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga … be overfunded or unwarranted. The District does not have a multiyear financial plan. Key Recommendations Develop … Law statutory limit. Amounts in excess should be used in a manner that benefits District taxpayers. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general … over cash management. Although the Board implemented a policy to segregate cash functions, the policy was …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Agencies Bulletin No. 1706
… Purpose To notify DMNA agencies of a new deduction code for pre-tax contributions to the New … Plan (NYSDCP) Affected Employees DMNA employees in agencies 01071, State Active Duty (SAD), and 01072, … for enrollments, cancellations and/or changes in a bi-weekly file. Agency update will not be available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Agencies Bulletin No. 954
… Premium. Affected Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the … paychecks dated January 14, 2010 Background Pursuant to a Memorandum of Understanding between the NYS Education … part as mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindComptroller DiNapoli Releases State Audits
… Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35) Auditors found the doctor’s … meet the minimum standards to support his Medicaid claims. A review of a sample of the records found that they contained … (Follow-Up) (2015-F-6) An initial audit report issued in November 2012 examined whether the Bureau of Narcotic …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… for stealing campaign funds and lying about those funds on a disclosure to the State Board of Elections. Thomas was sentenced to pay a $13,000 fine in addition to a one-year conditional discharge during which … for stealing campaign funds and lying about those funds on a disclosure to the State Board of Elections …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardComptroller DiNapoli Releases School Audits
… Valley Central School District and Questar III BOCES . “In an era of limited resources and increased accountability, … in the 2012-13 through 2014-15 adopted budgets by a total of $3.2 million. The district’s retirement … milk and bread at the lowest reasonable cost, but faced a lack of bidders to provide milk or bread to all school …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… County BOCES criminal justice instructor Anthony Sciacca, a retired Westchester County Police Officer. Sciacca … (NYSLRS) by taking unlawful pension payments and forging a required certificate purportedly issued by the State … Department and the State Police for their partnership in holding accountable those who think they can swindle the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleAuditing Travel/Conference Claims – Travel and Conference Expense Management
… auditing process involves reviewing information contained in the claim/voucher packet, including appropriate approvals, … other documentation to ensure that the claim represents a lawful charge against the local government or school … travel claims. 10 Was the travel approved? There should be a copy of the approval form or some indication that travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.6.E Making an Emergency Payment – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be added … This section informs Business Units how to process vouchers to vendors when an emergency procurement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Comptroller DiNapoli Releases School Audits
… District and the White Plains City School District . “In an era of limited resources and increased accountability, … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of … to ensure fiscal stability. The board also did not adopt a policy regarding establishing an adequate level of …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of Toll Collections
… the Program The New York State Thruway Authority (NYSTA), a New York State public benefit corporation, operates the New York State Thruway (Thruway), a 570-mile superhighway that connects the State’s principal … flow, and allow for non-stop travel on the Thruway, in November 2020, NYSTA completed a system-wide conversion to …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDo Not Call Enforcement Efforts
… enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, 2018. Background The New York State Do Not Call law (Law) allows consumers to register their personal … (FCC) collaborated to create the National Do Not Call Registry (Registry), and consumers’ phone numbers that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsMedicaid Program – Improper Episodic Payments to Home Health Providers
… for health care services provided to Medicaid recipients in the home. CHHAs provide various services including, but … is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than 60 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manual