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State Comptroller DiNapoli Releases Municipal & School Audits
… and Purchase Cards (Allegany County) Although the 230 charges reviewed by auditors totaling approximately $40,000 were for appropriate district purposes, charges were not properly approved or adequately supported. All 230 charges had one or more exceptions that could have led to …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0More State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… engine for their communities and an essential part of our food supply system. This is especially true in the Hudson … and in farmland in some counties. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the test during the pandemic, and …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsXI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Authorization contracts must use a standard contract letter format . The New York State Contract ID is assigned to … addition, OSC requires a copy of the Notice of Contract Award . This Notice of Contract Award should contain an itemized listing of the items awarded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsState Comptroller DiNapoli Releases Audits
… voucher utilization threshold during any year covered by the initial audit scope, and HCR could not fully reconcile …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a … (40.2 years). One contributing factor is that a greater number of older incarcerated individuals are meeting their … population and more than 90% of its overall decline. The number of incarcerated people between the ages of 50 to 59 …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationSaranac Central School District – Payroll (2015M-298)
… them to District employees. The Superintendent did not compare the payroll registers with payroll source documents … or in his absence the Business Administrator, should compare payroll registers to payroll source documents when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial conditions for the period … Key Findings District officials used surplus funds to increase reserves and the debt service fund each year. … District officials did not use these restricted funds to pay for reserve and debt service related obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. Background The North Colonie Central … claims processing policies which require all claims to be audited prior to payment except for certain allowed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Software Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The Village of Suffern, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are reasonable. The Village budgeted approximately $2.13 …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Reporting Forms and Publications
… - 9/2021 Electronic Payments - ACH, Book Transfer, CHIPS, EFT, Federal Wire Electronic Reporting Program Extension …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… has ensured that Mr. Dunkel has been brought to justice and the stolen funds will be returned. We continue … for immunization grant contracts. As a result of the criminal probe, DiNapoli’s office in February rejected a … Daniel Cort, and Executive Deputy Attorney General for Criminal Justice Kelly Donovan. The prosecutors were assisted …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftOpinion 93-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Authorization must be by resolution adopted prior to attendance, or the governing board may delegate the power to … or her spouse may be reimbursed by the municipality at the usual rate of a single occupancy room). Since the spouse of a …
https://www.osc.ny.gov/legal-opinions/opinion-93-12Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… General Eric T. Schneiderman today announced the unsealing of a one count indictment before the Honorable Peter Lynch charging Terence Fitzpatrick, 43, a resident of Monmouth County, New Jersey, with the crime of Grand Larceny in the Second Degree, a class C felony, in …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkMiddletown Employee Charged With Theft
… the arrest of Thomas McKelevey, 70, of Middletown for allegedly stealing nearly $90,000 from the City of … overlapping hours on his time sheets when he worked for both the City of Middletown and the Town of Crawford from … he worked as the full-time water/sewer superintendent for Crawford, a neighboring town. From 2012-2019, McKelevey …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… eight counties. Employees at each group home routinely purchase food and household items necessary to keep the homes operational. The DDSO purchased food and household items through a centralized contract with …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-money