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State Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive … spending, public authority financial data and information on 130,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors found claims … approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-626
… Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent Determination has … and filed on December 14, 2017 between the Comptroller of the City of New York and the City Employees Union, Local 237, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-626-cuny-rate-increases-elevator-mechanicsTrue North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… July 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeCayuga County – Court and Trust Funds (2024-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… year ending May 31, 2022, filed on July 18, 2024; 717 days after the due date. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate support and plans for the balances. For access to state and local government spending, public authority … state contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsFillmore Central School District – Reserve Funds (2016M-386)
… documented the financial need or purpose for four of the reserve funds or periodically assessed the reasonableness of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever used toward debt service payments. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you sign up, you’ll begin to receive payments via electronic …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Bright Start reported $442,638 in reimbursable costs for the preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesVillage of Horseheads – Collections (2023M-169)
… Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit … DSS) and must complete a self-assessment of its compliance with these standards because it accepts credit card payments … is sufficient to minimize the various risks associated with unauthorized access to systems and data …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition against … manipulate the bidding process by controlling the period for which the service is to be provided. In short, such a … vendor with the unilateral right to terminate the contract for convenience …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized contracts …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… for 2014-15 were approximately $9.1 million. The Village Justice Court has two Justices, a Court clerk and an … required monthly reports to the State Comptroller’s Justice Court Fund – were not adequately segregated, and the … Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… work with the New York State Police and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she … working with his Division of Local Government and School Accountability in partnership with Fulton County District Attorney Brown and the New York State Police. Since …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics are affected. … A Consent Determination has been entered and filed on March 27, 2019 between the Comptroller of the City of New York and the City Employees Union, Local 3, International …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsTown of Harmony – Justice Court (2014M-004)
… of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, 2012 … totaling approximately $4,000 were deposited into the Justice’s bank accounts between two and 39 days late. Neither … of what the Board had reviewed. We found that 10 of the 20 cases tested had been either dismissed or paid, and one case …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Personal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-tax