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Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… substantial indications of knowingly fraudulent conduct on the part of the company and its principals. Thereafter, …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actImplementation of the Dignity for All Students Act
… to OSYD’s process to categorize reported incidents, it relies on schools to comply with reporting requirements …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actOpinion 2001-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Comptroller DiNapoli Releases Audits
… Service contracts with EmblemHealth Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of services, health insurance … January 2018 through October 2022, because Emblem failed to correctly coordinate benefits with each member’s other …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOpinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time … would be subject to competitive bidding requirements if it is known or reasonably expected that the competitive bidding … monetary threshold for purchases will be exceeded. If it is not known or reasonably expected that the competitive …
https://www.osc.ny.gov/legal-opinions/opinion-99-2English Language Learners Programs
… York, with the number of ELL students outside of New York City increasing 8% from 2019-20 to 2022-23. Part 154 of the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsTown of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206State Police Bulletin No. SP-150
… Their request also includes a decrease in the biweekly cap to $42.12 and the annual cap to $1,095.00. OSC Actions OSC will change the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceComptroller DiNapoli Releases Municipal Audits
… not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer … the required timeframe or remit them to the supervisor in a timely manner. Onondaga County Resource Recovery Agency … County) Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… May 16, 2014. Background The West Corners Fire Company is a volunteer organization that is located in, and provides … cash receipt requirements. While disbursements appeared to be for proper Company purposes and were recorded in the … system, without canceled check images, it could not be verified. Key Recommendations Revise bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andState Agencies Bulletin No. 1299
… crediting of their military service towards service credit in NYSLRS. Background Pursuant to Federal Uniformed Services … (USERRA), Article 20 of the Retirement and Social Security Law, and sections 242 and 243 of the New York State Military Law, employees may be entitled to service credit in NYSLRS for periods of military service. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localCity of Long Beach – Budget Review (B23-7-3)
… budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been authorized to … before the budget is adopted. … budget review city long beach …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Lyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71City of Lockport - Budget Review (B1-16-16)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration … not maintained. The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk County, and has a … Village operates a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Suffern – Budget Review (B17-6-8)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8