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DiNapoli: State Agency Overtime Hits Record $611 Million
… were up by 27.3 percent. Overtime represented 3.9 percent of total payroll in 2013, the highest share in the years … that operate institutional facilities - the Office of Mental Health (OMH), the Department of Corrections and Community Supervision (DOCCS) and the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionComptroller DiNapoli Releases Municipal Audits
… toward achieving project goals were performed. Town of Grand Island – Information Technology (Erie County) Auditors … and transferred nearly the entire operating surplus to the reserve funds, leaving the district with virtually no …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional … also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. Brown allegedly cheated his …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… Comptroller Thomas P. DiNapoli announced the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after DiNapoli’s office … official misconduct. She was ordered to pay restitution of $33,189 for the money she stole from town fees and tax …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Department of Civil Service (Civil Service) is responsible for administering the New York State Health Insurance Program … employees, participating local government employees and school district employees and their dependents. NYSHIP … (United) to process and pay medical and surgical claims for services provided to Empire Plan members. During the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughState Agencies Bulletin No. 331
… create a more efficient and secure notification process, new Reveal reports will replace notification letters that are … mailed to agencies. Affected Employees Employees with New or Amended garnishments Effective Date August 12, 2002 … Information The NBEN744 will list any employee that has a New or Amended Child Support or Chapter 13 Bankruptcy order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersSchool Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… borrowings. District officials do not prepare cash flow statements and therefore cannot assess the District’s … expenditures or revenue shortfalls. Prepare cash flow statements to ensure the District has sufficient cash … to provide a framework for future budgets and facilitate management of the District’s financial operations. The plan …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Germantown Central School District – Financial Management (2013M-230)
… approximately $1.1 million to the District’s reserves with no documented plan or justification for the excessive … reserved are necessary, reasonable and in compliance with statutory requirements. Include the funding of all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Caledonia-Mumford Central School District – Financial Management (2024M-101)
… the District’s outstanding future financial commitments by a total of $1.3 million over the three years, which made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Facility Structure, Safety, and Health Code Waivers (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Facility Structure, Safety, and … centers and health clinics. These facilities are required to operate in compliance with architectural codes and safety …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/facility-structure-safety-and-health-code-waivers-followState Agencies Bulletin No. 1191
… Purpose To advise agencies of the opportunity to submit test files to PayServ. Affected Employees PayServ users … modified to use the NYS EMPLID. OSC will allow agencies to test interface files from October 5, 2012 through October 12, … instead of the SSN. OSC Actions OSC will receive agency test files between October 5 and October 12, 2012.OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing