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St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… State Comptroller Thomas P. DiNapoli and United States Attorney Beth Drake announced that former … a violation of Title 18, United States Code, § 2113(b), and was sentenced to probation for three years, including one … York State & Local Retirement System with fake documents and other schemes has ended in his guilty plea and an order …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its … To determine whether the costs reported by Clinical Associates of the Finger Lakes CAFL on its …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… of three and five years. Pursuant to the State Education Law, providers such as Aspire are reimbursed by counties … costs such as entertainment and food expenses. We also identified $32,377 in questionable …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-442
… Employees CUNY employees in the following titles: Campus Security Officer Campus Peace Officer Campus Public Safety Sergeant Campus Security Assistant Effective Date(s) Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowanceCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be purchased. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, the food service fund had spent $10,517 more than they received …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Selected Aspects of Discretionary Spending
… were reasonable, adequately supported, and properly approved. The audit covers the two fiscal years ended March … million that were discretionary in nature. Each public authority and benefit corporation should have formal policies … Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of Discretionary Spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … debt service fund is excessively funded. City of Olean – Budget Review (Cattaraugus County) The significant … District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $254.1 … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug … manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… preserve and regulate the land and water ways that are under the Trustees’ control. The Trustees’ operating … of $38,097 that were not covered by the Federal Deposit Insurance Corporation (FDIC) insurance. The Trustees did not … under which money can be invested, and requiring FDIC coverage or other security for bank accounts. Develop …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mCity of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue … authorized. Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Alexandria Central School District – … of the next year’s budget. In addition, district officials have not developed a long-term financial plan or a … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October … Village of Scotia Internal Controls Over Selected Financial Operations 2012M148 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
Albany City School District Separation Payments and Information Technology
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June … Village of Parish Board Oversight 2012M240 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240