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Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is an outpatient drug (other than a vaccine) that is usually administered by a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLong Beach City School District – Financial Management (2023M-147)
… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of … the surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by an average of approximately $2.5 million annually and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and … members. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug program. … $3.3 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
Local government sales tax collections declined by 71 percent in November compared to the same month last year according to State Comptroller Thomas P DiNapoli Novembers sales tax collections totaled $13 billion for local governments statewide $102 million less than in November 2019
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberChild Care Assistance – Federal Funding and New York
… subsidies for childcare throughout New York. The program is overseen by the New York State Office of Children and … the Temporary Assistance for Needy Families (TANF) block grant and $838 million from the Child Care Development Fund … Care Entitlement to States. In recent years, pandemic relief funding has also supported child care services; as a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … audit of claims. Ensure adherence to the procurement policy’s provisions for obtaining quotations and proposals …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1595.1
… outreach and escheatment of uncashed payroll checks issued in calendar year 2017 Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2017 Background Abandoned Property Law §102 … issued for all uncashed payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… The village of Hamburg’s recreation attendant was sentenced today to three months of weekends in jail and five years of probation for her theft of $156,374, which she has now repaid. Joanne … Erickson, 54, took fees from 2011 to 2017, including money for children’s programs, according to an investigation and …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… evening to official misconduct following their March arrests for using fire district resources to support the … evening to official misconduct following their March arrests for using fire district resources to support the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal … Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides … all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… of Temporary and Disability Assistance (OTDA) made to recipients during the period October 2014 through March 2016. … including the Social Security Administration (SSA), the Welfare Management System – the State’s repository of … for multiple benefit programs, and self-certification by recipients. Key Findings OTDA processed 105 SSP payments …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… and Soil District pleaded guilty today to stealing $4,100 in county funds, according to State Comptroller Thomas P. … she collected from the public, instead of depositing them in the bank. DiNapoli’s office discovered the gap during an … with Chautauqua County District Attorney Patrick Swanson in the criminal investigation. Kelley, 48, of Portland, …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftContact Update Online Help
… Online help for maintaining contact info for State agency officials and employees responsible for …
https://www.osc.ny.gov/contact-update/online-helpState Agencies Bulletin No. 1763
… regarding the outreach and escheatment of uncashed payroll checks for calendar year 2018. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2018. … letter has been sent to all employees with a 2018 uncashed payroll check greater than $19.99. A second outreach letter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1763-outreach-escheatment-2018-uncashed-payroll-checksDiNapoli: Tax Cap Remains Below One Percent in 2017
… slightly from 2016, when it was 0.73 percent, according to State Comptroller Thomas P. DiNapoli. The latest inflation … must cope with extremely limited growth for property taxes to stay within the tax cap,” said DiNapoli. “Low inflation … financial choices.” The tax cap, which first applied to local governments beginning in 2012, limits tax levy …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Attend training courses for accounting that cover the preparation of bank reconciliations and the … procedures. Investigate the causes of excessive water loss and take appropriate action to reduce water loss and costs. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214March 2000: Handicapped Parking Education Program
… and the City of New York shall establish a handicapped parking education program for the purpose of providing … advocacy and increased public awareness of handicapped parking laws. In order to fund this program the statute … mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-program