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Irvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls over … Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Town of Gorham – Procurement (2024M-7)
… services, where the use of a request for proposals process may be appropriate. Ensure credit card purchases are …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Copiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. … during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93DiNapoli: Local Sales Tax Collections Up 3% in November
… Local sales tax collections in New York state increased by 3% … today by State Comptroller Thomas P. DiNapoli. Overall, local collections totaled $1.86 billion for the month, up $53 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-local-sales-tax-collections-up-3-percent-in-novemberAvon Central School District – Financial Management (2024M-75)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six … $5 million had high balances that were not needed or used. For example, the District’s reserve for unemployment expenditures will cover annual expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … agreements. Key Findings The Board entered into written staff services agreements (agreements) with Naturally Lewis, …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Unified Court System Bulletin No. UCS-289
… appropriate Reason code for eligible employees who return from a Leave of Absence (except a Workers’ Compensation … increment code is 0001 after being automatically updated from Increment Code 0003 (the result of an “Unsatisfactory” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-289-april-2020-state-new-york-unified-court-system-ucs-incrementsOpinion 96-12
… and end on the thirty-first day of December". There is no provision in the Town Law or any other State statute …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Comptroller DiNapoli Releases Municipal Audits
… revenue totaling approximately $388,000 but could not account for 22 million gallons (41 percent) of the water it …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … provide taxpayers with better access to financial data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to … including a justification for accepting less than fair market value. Key Finding We found that NYPA made some …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followExamination of Pitts Management Associates (PMA)
… a Restructuring Action Plan (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to … through December 2, 2013. At that time, the contract and the extension were subject to approval by the Office of … Collectively, Downstate paid PMA $34 million under these two contracts for consultant services necessary to implement …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… of the budget. For example, the city underestimated pension costs by $576,193 and the proposed budget did not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… fees and surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period January 1, 2013 through July 7, 2015. Background The Department’s Division of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … The audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Opinion 90-38
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use … of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited … and are dependent upon the highway for access. We are in receipt of your letter concerning a town highway which has …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … – Audit of Claims (Allegany County) The town clerk did not number claims or prepare abstracts of claims to be approved by the board for payment. Only the total amount of claims approved by the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… relating to IT contingency planning include: Assembling a team responsible for drafting the plan, Identifying and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain expenses claimed on Mid Island’s CFRs for the two fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, among …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… work in helping us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third … D felony, and sent to the Franklin County jail in lieu of $5,000 bail. He is due back in Tupper Lake village court … in Boston. He also pocketed more than $3,500 in the summer of 2013 from chicken barbecue and golf tournament …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theft