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Town of LeRay – Justice Court (S9-14-5)
… collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that bank reconciliations are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Cyber Incident Response Team (Follow-Up)
… of our initial audit, which was issued on November 12, 2021 and covered the period January 1, 2018 to March 26, 2021, was to determine whether CIRT was achieving its …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… and expenditures, including budget status reports and bank account balances, to ensure that the Board is meeting …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did not … recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a … Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… officials did not properly approve or monitor agreements for PTEs . Without adequate controls over PTEs, the Board … Properly monitor hours worked by PTEs . Two PTEs worked in excess of the total Board-authorized time and were … governing PTEs and identify the individuals responsible for implementing controls and monitoring for compliance. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollFishers Fire District – Financial Condition (2021M-128)
… and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the impression the District … and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… pandemic has widened the achievement gap that exists for students across the nation. Unprecedented federal funding … of New York with an opportunity to begin closing that gap for the more than one million students attending New York … DOE’s FY 2022 budget reached $37.7 billion and accounts for more than 38% of the city’s total expenditures. Even …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the … pays managed care organizations (MCOs) a monthly premium for each recipient and, in turn, the MCOs arrange for their …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… School – Purchasing and Claims Approval (Westchester County) Since school officials did not procure goods and … not use competition for 18 purchases totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy … District – Inventorying and Monitoring Capital Assets (Nassau County) District officials did not accurately and …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsParking Structures (2017-MS-3)
… New York State Property Maintenance Code requires that all elevators be maintained to safely carry all imposed loads, … from physical and fire hazards. The code specifies that elevators be inspected at intervals not to exceed six months … their internal controls over parking structures and elevators. The lack of periodic inspections has resulted in …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… was to evaluate the selected Town financial operations for the period January 1, 2011 to December 31, 2012. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … the safe. The Clerk did not perform bank reconciliations for the tax collection account. As a result, in 2011 the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267DiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… state pension fund rode the market rebound from the depths of the pandemic and enjoyed the largest one-year investment … percent). The Fund’s long-term expected rate of return is 6.8 percent. Historic Fund Returns and Value Fund’s value … Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyPayroll Improvement Project Bulletin No. PIP-006
… of this bulletin is to notify agencies of the timeline for activities that will impact agencies related to the … Project mailbox to coordinate details and dates for transmitting files. In addition to these informal … to begin February 10, 2021. PayServ is expected to be open for agency use February 15, 2021. Updated submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… New York State Comptroller DiNapoli today released an … of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue to …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… 2015, we identified $128,294 in reported costs that did not comply with the RCM’s requirements for reimbursement. The … was lacking, $4,419 for 4 employees because hours were not documented by attendance records, and $1,748 for 20 employees who are not qualified to work above 1.0 full-time equivalent (FTE) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga … or maintain records to track the costs related to these services to ensure taxpayer equity. The superintendent did … subject to competitive bidding or for professional services. Competitive bidding requirements were not followed …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsOffice for People With Developmental Disabilities Fuel Card
… State Operations Office (Metro) employees of the Office for People With Developmental Disabilities during the period … was to determine whether the WEX card purchases were for legitimate business purposes. Background Certain Metro staff are responsible for driving fleet vehicles to transport people with …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… investment staff, but I am proud to leave the Fund in a strong position and secure in the knowledge that Anastasia is a talented and thoughtful … to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look forward to continue …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundVillage of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population of approximately 500 … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349