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Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)

… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … 2015. Background The Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) is an association …

Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)

… also did not develop a written vehicle and equipment replacement plan and three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the District had a capital … the Board Chair’s original estimated vehicle and equipment replacement needs indicated the District would need $2.7 …

New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea

… the following statement on three former Orange County Industrial Development Agency(IDA) officials who pled guilty … IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to economically benefit … mailing a complaint to: Office of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, …

Inventory Controls

To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.

Federal Funds to New York City: Title I Grants to Local Educational Agencies

Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).

Comptroller DiNapoli Releases Municipal Audits

… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing …

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… Objective Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services (BOCES) officials ensured … safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … and disable unneeded network user accounts resulting in 61 unnecessary accounts. Provide adequate IT security …

Comptroller DiNapoli Releases Municipal Audits

… of Galen – Financial Management (Wayne County) The board does not provide adequate oversight and management of the …

Comptroller DiNapoli Releases Municipal Audits

… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … Budget Review (Broome County) The significant revenue and expenditure projections in the tentative budget for the … Budget Review (Nassau County) The significant revenue and expenditure projections in the preliminary budget are …

Understanding the Budget Process

This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.

How To Retrieve a .txt file from NYSLRS using the OSC Secure File Transfer Services Interface

This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly retrieve an outbound .txt file from NYSLRS.

Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)

… Purpose of Audit The purpose of our audit was to review the Town’s … 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)

Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)

Metropolitan Transportation Authority: The Cost of Judgments and Claims - June 2008

Over the past 12 years, the three largest operating agencies of the MTA paid out more than $1.1 billion on 86,875 claims for personal injury or property damage.

Metropolitan Transportation Authority: An Overview of the Paratransit Program - April 2014

The MTA operates the Access-A-Ride program, which provides transportation services to 160,000 enrollees who are unable to use the NYC subway and bus system.

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

Determine whether Town of East Hampton (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.

Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)

Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.