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Village of Middleport – Water and Sewer Rents (2013M-313)
… As of September 13, 2013 she had not recorded any cash receipts for the 2013-14 fiscal year, which began June 1, and the most recent recorded cash disbursements were through July 2013. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases School Audits
… School District and the Sachem Central School District . "In today's fiscal climate, budget transparency and … School District – Financial Management (Chautauqua County) From 2013-14 through 2015-16, district officials consistently … Central School District – Fund Balance (Suffolk County) From 2011-12 through 2014-15, total fund balance decreased by …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Alexandria Town Clerk Ellen Peck pleaded guilty yesterday in Jefferson County Court to stealing $26,285 in public funds. Peck pocketed cash paid … by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. “For years, Ms. Peck …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… AR Item(s) selected, the agency must review the ‘Balance’ group box on the Worksheet Application page to ensure that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetTemporary Assistance – Federal Funding and New York
… , which is overseen by the New York State Office of Temporary and Disability Assistance (OTDA). Benefit amounts vary based on county of residence, household size and other factors, and include cash and a small amount of non-cash assistance. Cash Temporary Assistance is limited …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceTown of Alden – Town Supervisor (2024M-105)
… prepared and maintained complete and accurate accounting records and provided sufficient financial reports to the Town … preparing or maintaining complete and accurate accounting records or providing sufficient financial reports to the … date and the recording date. Maintain accurate accounting records or prepare monthly bank reconciliations. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… if payment is not made. Also, a new regulation (New York Codes, Rules and Regulations, Title 15, Part 127.14) was …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesPrompt Payment
… law, allows the accrual of interest for a period of time a payment is delayed due to the fund or sub-fund from which the payment is to be made having insufficient cash. Memo Bill … law allows the accrual of interest for a period of time a payment is delayed due to the fund or subfund from whic …
https://www.osc.ny.gov/legislation/prompt-paymentNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… activity affects all state and local government finances. Moving forward, the Comptroller’s office will continue our …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfState Agencies Bulletin No. 1602
… overtime was calculated using the factor of .00075 based on a denominator of 2,000 hours. The new agreement changes … and will be implemented in two phases. For overtime earned on or after 10/05/17 (Administration) or 10/12/17 … will be paid using the overtime factor of.000735, based on a denominator of 2,040 hours. Effective 04/01/2019, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … to provide benefits and services, and delivers payments from this and other assistance programs (e.g., Supplemental …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsComptroller DiNapoli Releases Municipal Audits
… did not pay the appropriate Medicaid diagnostic related group rates on 75 percent of the inpatient hospital claims. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Alfred-Almond … the district’s proposed budget for health insurance is $164,625 higher than supporting documentation for health …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… A delay in state aid reimbursements for the Tuscarora Indian School has caused cash flow problems for the district. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… stress”: Mount Vernon City School District in Westchester County and Northern Adirondack Central School District in … a high percentage of English language learners, and large class sizes. Environmental stressors are likely to have a … recently formed Boquet Valley Central School District in Essex County did not receive a score in 2019-20 because it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressFare Collection
… Manhattan; Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens – through a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR … a trip. For example, tickets on a train that stops at Jamaica are checked before arrival and again upon departure. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… the State as the federal program subject matter expert. New York’s Federal Program Listing for FY 2024 TSA (SFY 2023-24) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20State Comptroller DiNapoli Releases Municipal and School Audits
… all water outlets that would have required it. North Amityville Fire Company, Inc. – Audit Follow-Up (Suffolk … County) The purpose of the review was to assess the North Amityville Fire Company’s progress, as of June 2024, in …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdf