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State Comptroller DiNapoli Releases Municipal Audits
… Town of Berkshire – Justice Court Operation s (Tioga County) Justices did not accurately and completely collect, … Chestertown Fire District – Claims Processing (Warren County) The board did not implement claims processing … the town's long-term priorities. Town of Hartford – Online Banking and Information Security (Washington County) …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsOversight of Mental Health Education in Schools (Follow-Up)
… 2020-S-63 ). About the Program As the steward of New York State’s education program, the State Education Department (Department) is charged with the … disabilities. The objective of our initial audit, issued on April 11, 2022, was to determine what steps the Department …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followUnified Court System Bulletin No. UCS-130
… notify agencies of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the … the Citywide Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, … and/or changes on a biweekly basis. Agency update is not available for this deduction. Questions To obtain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkUnified Court System Bulletin No. UCS-79
… description for Deduction Code 353 to Mutual Omaha Disability and for Deduction Code 399 to Mutual Omaha Companion Life. The current narrative description is Disability Insurance Suffolk County for Deduction Code 353 and Companion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… that non-payroll disbursements were authorized and proper. The Business Manager/Treasurer (Treasurer) did not control … signature was used by another employee to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did not develop an online banking policy or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsWestfield, Town of – Financial Management (2013M-389)
… of Westfield, located in Chautauqua County, is governed by a five-member elected Town Board and has a population of approximately 4,900 residents. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Spackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure … supporting documentation and approvals were obtained. The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending … 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… not competitively procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing … lease for equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes for six purchases totaling …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesTown of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… Insurance Fund, and self-insured political subdivisions of the State. Sections 151 and 50(5) of the Workers’ Compensation Law require that the Board and the Office of the New York State Comptroller ascertain the actual total …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedState Comptroller DiNapoli Releases Audits
… over time and attendance for public safety officers. In a follow-up, auditors found that York College officials have … Improper Fee-for-Service Payments for Services Covered by Managed Care (2017-S-74) Medicaid made over $36 million in … or construction phase within two to four years of being awarded funding. HHAP completed or scheduled monitoring …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… discussed the program today at a press conference in Albany. "This program offers families and individuals … benefits." The NY ABLE legislation was signed into law in December 2015. The bill authorized the Office of the State … Administration’s Compassionate Allowances Conditions list. New York residency is required and only one account per …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsOpinion 90-16
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-51
… district, must specify a definite sum to be paid each year for all of the services to be rendered under the … district, must "specify a definite sum to be paid each year for all the services to be rendered thereunder." This …
https://www.osc.ny.gov/legal-opinions/opinion-89-51DiNapoli: Health Care Jobs Grow Across New York
… care jobs exceeded 1.2 million in 2017, according to a report released today by State Comptroller Thomas P. … in and year out, health care has been a growth sector for jobs in New York over the past decade," DiNapoli said. … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkTown of Cherry Valley – Financial Condition (2016M-212)
… of our audit was to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, 2015 through March 30, 2016. … Key Findings The Supervisor is not maintaining separate accounting records for the health center’s activity and some …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations … oversight. Maintain records relating to foreign fire insurance moneys and file the annual report. … Livonia Hook …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001