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Oversight of Nurse Hiring and Retention
… Hospitals procedures for maintaining documentation of all screening checks, including retaining records supporting … we visited, temporary nurses’ qualification and background screening documentation was not stored in a single, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… and a $5,000 fine. The sentencing followed an eleven-day trial in July that resulted in a guilty verdict on five … Thomas P. DiNapoli. "We must have a zero tolerance for public corruption and we will continue to partner with … "New Yorkers deserve elected officials whose priority is the needs of their constituents, not lining their own …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… the former president and chief of the Briarcliff Manor Fire Department in Briarcliff Manor, New York (BMFD), pled guilty …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000State Comptroller DiNapoli Releases School District Audits
… services provided. The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … did not develop an online banking policy or procedures to verify that transactions are proper. Whitesville Central … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. … the lowest net tax exemptions per capita ($22), while the Capital District had the highest ($93) in 2020. In 2020, IDAs …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… school year. The School, which is a public school financed by local, State and federal resources that is not under the control of the local school board, is governed by a five-member Board of Trustees. Operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Child and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of Taxation and Finance (Department) for tax year 2015 because the expenses claimed were not paid by …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… and Plattekill in Ulster County. The District is governed by the Board of Education which is responsible for managing … a formal budget process. Business Administrators employed by the District during our audit period were permitted to use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller Releases Municipal Audits
… payments. Village officials incurred $67,000 in additional expenses because they were unable to comply with certain …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … than $4.4 million. Key Recommendations Ensure that all proceedings are properly documented in the minutes and all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2000-6
… a length of service award program established by a village for members of the village fire department. You ask whether … may be used to fund a length of service award program for volunteer firefighters of the village fire department. … however, does not preclude a company from paying all or a portion of the tax to the fire department of which …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… training local officials, assigning fiscal stress scores to local communities, and studying issues facing local … governments. He will direct seven regional offices and a staff of more than 300. “Having served four terms as Ulster … resources are used efficiently and effectively. He is the ideal choice to lead my efforts to hold local governments …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The … The Treasurer prepares monthly reports and the President reviews the Treasurer’s records on an annual basis. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … Travel Advance, Confidential and Petty Cash with a total value of $346,750. Key Findings We found the Department has … internal controls over these accounts to ensure that funds are properly accounted for and payments are only made …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualRainbow Rhymes Learning Center (Follow-Up)
… initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit … Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. We found that Rainbow claimed …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTown of Sidney – Budget Review (B4-13-19)
… are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … to the Voucher Audit Team. Bulkload agencies must send an email for all changes in voucher contacts to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questions