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Inmate Sentence Calculation and Release Practices
… sentences to ensure accurate and consistent calculation of sentence times in accordance with all laws and regulations. … release dates, as well as any credits that reduce their sentence time. The Department held approximately 50,700 … inmates who were released multiple times while serving a sentence for the same original crime. Key Findings We found …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesNY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… Scripts shareholders urging them to support his call for the pharmacy benefit management company to publicly … it has taken to mitigate cyber risk in its operations. For any long term investor, this could be both material and … I am urging our fellow shareholders to join us in calling for more details from the company." DiNapoli filed the …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalState Comptroller DiNapoli Releases Municipal Audits
… did not establish comprehensive leave benefit policies and procedures. Officials also did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned was not always … $4,600, was not supported by an employee’s time and attendance records. In addition, 33 hours of comp time …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Additional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… year after separating from service. The additional credit is determined by dividing the total unused, unpaid sick leave … your Member Annual Statement to determine if this benefit is available to you. Credit for your unused sick leave at …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jOperational Advisory No. 18
Two Refund of Appropriation Vendor IDs to be Inactivated
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSexual Offender and Management Treatment Act Program
… to closely supervise and treat sex offenders who are near release from prison or parole, and who, based on their … Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel Expenses (2012-S-76) Office of Mental Health: Quality of Internal Control Certification (2012-S-43) …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, … School billed the correct school districts of residence and, overall, the School maintained adequate supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Carlisle – Fund Balance (2017M-106)
… through February 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Development Corporation (Corporation) officials used a competitive process to procure goods and services. Key … documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationFarmingdale Union Free School District – Payroll (2024M-22)
… payments were necessary and properly supported. As a result, there is a significant risk that employees may have been paid for … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Seneca County – Water and Sewer Operations (2017M-4)
… was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. … Board of Supervisors. Water district appropriations for 2016 were $571,784 and the combined sewer districts’ … service providers. The Board did not analyze user rates for either sewer district to ensure the rates were adequate …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and distinct … from the Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167McConnellsville Fire District – Financial Operations (2014M-19)
… 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate … of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Tuition Assistance Program – College of Westchester
… in business, computer, digital media, and health fields. Tuition for full-time students is $8,900 per semester and the … entitlement program designed to provide funds for paying tuition costs to eligible students. Schools receiving State … Department: Higher Education Services Corporation: Tuition Assistance Program – Metropolitan Learning Institute …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterPolice Property Room Inventory (2014-MS-4)
… and maintaining the integrity of property until its disposition is a critical element of police work. The failure … law enforcement agencies did not adequately document the disposition and disposal of property. More than half of the …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… The District, which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and … and submitted inaccurate and late monthly reports to the Board. The Board did not perform a thorough audit of vouchers … not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, streaming and … did not establish controls to prevent computer and mobile device users from downloading applications from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… New York’s Health Department (DOH) and Division of Homeland Security and Emergency Services (DHSES) can do more to … public water systems are protected from threats with security assessments and emergency plans that are accurate … to drink and assisting local water systems with their security and emergency preparedness. As of December 2022, 318 …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersDiNapoli Warns Federal Cuts to Health Care Could Hurt Millions of New Yorkers
… The number of New Yorkers who rely on Medicaid and other publicly funded … decade, but proposals by President Trump and some members of Congress could cut federal funding for those programs by … Center for Health Statistics found that the percentage of New Yorkers without health insurance fell from 10.9 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-warns-federal-cuts-health-care-could-hurt-millions-new-yorkers