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Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225DiNapoli and Rice Halt Pension Scam
… Public Corruption Bureau and Asst. District Attorney Andrew Weiss, Deputy Chief of District Attorney Rice’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamDisaster Recovery Planning
… the CNSE. To ensure continued operation of critical State systems, ITS should have a complete, functional, and tested … of Interest Office of Information Technology Services: Security and Effectiveness of Division of Criminal Justice … ( 2015-S-2 ) Office of Information Technology Services: Security and Effectiveness of Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningOpinion 90-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys … paid must be credited to the taxable real property located in such district in the next succeeding assessment of town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Samaritan Village, Inc. – Chemical Dependency Services Program
… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … Education Department, Regulations of the Chancellor of the NYC Department of Education, and the NYC Health Code govern … and hallways, and, in one instance, in an unlocked storage room in close proximity to the student cafeteria. …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35State Contract and Payment Actions in February
… Services Group for environmental remediation at the former Al Tech Specialty Steel facility in Albany County. Office of …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… needs pre-schoolers at the Gingerbread Learning Center in Staten Island. They must pay back $625,000 in restitution and … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsWestern Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andNew York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… income to eligible workers who lose their jobs through no fault of their own. Individuals who are incarcerated in jails …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote checks to herself from the fire …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… (SFY) 2023-24, $1.7 billion higher than estimates released in the Division of the Budget’s (DOB) July Update to the Enacted Budget Financial Plan. However, tax receipts … Thomas P. DiNapoli. “The economy exhibited resilience in the first half of the year,” DiNapoli said. “Continued job …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was accurate and complete … The purpose of our audit was to determine if the accounting for capital projects was accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… it had no legal authority to do so, and the District, as a result, made more than $810,000 in unauthorized payments. The Board has not established a thorough claims audit process and improperly delegated … Discontinue making deferred compensation payments and explore the potential to recoup all or part of the payments …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingNew York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… with unemployment insurance (UI) funds that are in debt to the federal government, and the $8.1 billion owed in the outstanding loan balance is second only to California, … State Comptroller Thomas P. DiNapoli. As DiNapoli detailed in a September 2021 report , the devastating job losses …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fundBorder City Hose Company – Financial Oversight (2025M-39)
… The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the Company. In July 2024, the former Director/Chief pleaded guilty to … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Selected Wage Investigation Procedures (Follow-Up)
… (Division) seeks to vigorously enforce State Labor Laws (Laws), such as those that cover minimum wage and overtime, … 60 days of the case being created in DOL’s WPM system (i.e., docketing), as recommended in DOL procedures. The 69 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followState Fiscal Year 2022-23 Enacted Budget Analysis
… 2022, resulting in a reduction of 16 cents in the pump price of gasoline per gallon. $162 million for the …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisState Contract and Payment Actions in February
… In February, the Office of the State Comptroller approved … on various projects at the Sing Sing Correctional Facility in Westchester County. $5 million with Ran Fire Protection … and masonry repointing at the State Capital Building in Albany County. $2 million with Jensen Hughes Engineering …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-february