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DiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… Roy Fireman’s Benevolent Association was sentenced today for stealing nearly $46,000 in public funds to pay for gambling at local casinos, according to New York State … the second degree. He was ordered to pay full restitution for the thefts, which took place from 2007 to 2013. “Too …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … appropriations totaled $204,045. Key Finding Based on our examination, it appears that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Travel FAQs
… please speak to your Business Unit’s travel office staff for further guidance. Are receipts always required for receipted per diem amounts? What should I do if I cannot … if I lose a receipt? Do I have to buy individual fares for mass transit to ensure a receipt for each trip, or can I …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsTime and Attendance Practices of Selected Employees
… determine whether the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected … covered the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesWorcester Central School District - Fund Balance Management (2022M-75)
… of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … did not have sufficient controls over cash collected for fundraising events to ensure that the money was … of overtime, modifying time records and the process for charging leave accruals. Newfield Fire Company – Company …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … aid which may not be realized. In addition, appropriations for overtime may not be sufficient. Finally, metered water … justices did not ensure that court moneys were accounted for. The court did not properly prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The … not repaid by the end of the fiscal year, as required. For 2016-2020, officials budgeted for debt payments and reserve transfers that did not happen …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Heat and Hot Water Complaints (2019-N-3) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3-response.pdfEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… district employees and their dependents. The Department of Civil Service (Department) contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for … that are not covered by the standard fee schedules. Many of Empire's agreements with member hospitals limit charges …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if actual historical cost is not … lease Payment of noncurrent taxes accrued on the land at date of purchase if payable by purchaser Buildings: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for professional services obtained from seven providers who … officials did not require written quote documentation for purchases from 11 purchase contract vendors totaling … in-house and sharing officials with other districts. For example, in 2015-16 the district entered into an …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsCost-Saving Ideas: Legal Requirements
… Cash Management for Local Governments General Municipal Law (GML) Section 10 … designation of one or more "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … – Leave Accruals (Suffolk County) Leave accrual records for business office employees were overstated by a total of … In addition, the board does not adopt individual budgets for each sewer district. Capital costs are allocated to three …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … activities before turning over the cash to the treasurer for deposit. Further, at least two board members review bank statements for reasonableness of deposits and compare check images to …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Heat and Hot Water Complaints (Follow-Up) (2022-F-3) 180-Day Response
To determine the extent of implementation of the eight recommendations in our initial audit report, Heat and Hot Water Complaints (Report 2019-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f3-response.pdfDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… them and did not check if food service workers were tested for tuberculosis (TB), according to an audit released today … couldn't show that workers serving food were tested for TB. Three separate agencies are supposed to make sure … larger scale shelter facilities and is responsible for inspecting them and ensuring they meet certain standards. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… has control of the purse strings, it can be too easy for the misuse of public money to go undetected. I want to … thank Genesee County District Attorney Lawrence Friedman for making sure this individual will be held accountable for his actions.” DiNapoli’s audit of the Le Roy Fire …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background … Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (2015-S-33 ) … To determine the …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Modules as soon as possible to assist with the transition. For the remaining SFS modules, online agencies may use SFS to … use the attachments in SFS as the sole document repository for their official records after ensuring compliance with the requirements. For all SFS modules, exceptions to the policy may exist due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidance