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State Comptroller DiNapoli Releases Audits

… 13, 2019, found OGS generally had developed targets and plans to contribute toward EO 88 and complied with the … problems identified in the initial report. Department of Health (DOH): Improper Medicaid Payments for Recipients in … were undercharged an estimated $1,056,242. New York State Health Insurance Program: CVS Health – Temporary Holding …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-audits

City of Lackawanna – Garbage Collection Fees (2021M-206)

Determine whether City of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

City of Hudson – Internal Controls Over Cash Receipts (2013M-102)

… to examine the City’s internal controls over cash receipts for the period January 1, 2011, to November 13, 2012. … the President and 10 Alderpersons. The City budget for the 2013 fiscal year totaled approximately $11.95 … Each Department used a different process to collect, report and remit cash to the Treasurer. No one maintained …

https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102

DiNapoli: Thruway Authority Needs Plan to Meet Future Costs

… the Thruway could increase revenues, such as collecting delinquent tolls and evaluating additional means of raising …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costs

DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay

… (E Felony); and Official Misconduct (A Misdemeanor) for padding her timesheets to boost her pay. The alleged … Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce allegedly falsified records to … and the State Police’s Bureau of Criminal Investigation for working with my office to fight fraud and protect the …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-pay

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … comprises five elected members and is responsible for the District’s overall financial management. The Board … The District’s general-fund budget totaled $563,000 for the 2012 fiscal year. Key Findings The Board generally …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations

West Valley Central School District – Financial Management (2013M-178)

… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

State Comptroller DiNapoli Releases Municipal & School Audits

… related to maintaining accounting records, preparing bank reconciliations, submitting monthly and annual financial … from being able to properly reconcile the district’s bank accounts during the audit period. The board also did not …

https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 88-58

… FUNDS -- Capital Reserve Funds (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway … §142(5); GENERAL MUNICIPAL LAW, §6-c(8): An expenditure for the construction of a highway garage made from a capital … Whether a referendum is required for a town to expend $40000 from a capital reserve fund for …

https://www.osc.ny.gov/legal-opinions/opinion-88-58

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. … Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128

State Agencies Bulletin No. 795

… To provide procedures to process the lump sum payment for Special Assignment to Duty Pay (SAD) for CSEA employees. Affected Employees Employees working for either the Department of Transportation or the Department … To provide procedures to process the lump sum payment for Special Assignment to Duty Pay SAD for CSEA employees …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employees

Housing Assistance – Federal Funding and New York

… must meet certain income limits and pay rent equal to 30 percent of household income, the affordability benchmark … 458 204 445 Delaware County 963 249 – Dutchess County 5,049 1,350 884 Erie County 20,880 8,350 6,711 Essex County … 535 386 – Madison County 1,007 198 – Monroe County 17,894 5,264 2,587 Montgomery County 1,674 530 161 Nassau County …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits

Fund Financial Data – 2022 Financial Condition Report

… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally would … Revenues, Expenditures and Changes in Fund Balances in the ACFR . * The State’s governmental funds include the General …

https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-data

Security Over Critical Systems

… Objective To determine whether security over the Hudson River–Black River Regulating … Services’ (ITS) policies, including ITS’ Information Security Policy and Acceptable Use Policy, for its IT assets. … The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) and must complete a …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)

… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … The District's general fund budget totaled $264,600 for the 2013 fiscal year. Key Findings The Board's oversight … Secretary-Treasurer submits a budget-to-actual financial report to the Board at the start of the budget process, but …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m

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