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State Comptroller DiNapoli Statement on MTA 2023 Budget
… 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding or MTA … pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with its savings plans, it must communicate directly with the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewNew Hartford Central School District – Payroll (2021M-149)
… Officials did not: Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … transparency. Key Recommendations Adopt realistic budgets with reasonable estimates of revenues, appropriations and … action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Opinion 88-77
… J. Sisca, Esq., Attorney at Law Port Chester-Rye Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured … Regarding the disposition of moneys held for the redemption of bonds issued by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10CUNY Bulletin No. CU-704
… Purpose The purpose of this bulletin is to inform City University of New York (CUNY) agencies of the implementation of the New York State Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… “Ms. Miller stole her dead mother's pension; now she is a convicted felon facing state prison,” said State … “Fraud on the retirement system will not be tolerated and I will continue to partner with Attorney General Schneiderman … thank the Port Authority of New York and New Jersey for their cooperation in this case. Since taking office in …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… County District Attorney Susan Cacace announced that two former officials at the Greenburgh-Graham Union Free … grade, were arraigned today on an indictment charging them with multiple public corruption offenses. Oliver Levy, the … a fundamental breach of public trust,” D.A. Cacace said. “That breach is amplified when the allegations concern an …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… order. Downstate failed to protect the public’s money, and I urge the Joint Commission on Public Ethics to review this … travel expenses, including a prohibition on reimbursement for alcohol. In addition, the then president charged his … $13,629, including free meals for Downstate staff, which is prohibited for state employees; A non-itemized $2,039 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and … fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of Bethel, for allegedly stealing unearned benefits from the … in Aug. 2020, is alleged to have submitted a false Record of Activities (ROAs) with the town for filing with the State …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … 2020-21 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Accounts Payable Advisory No. 73
… Freight Amounts informs State agencies about the payment of sales tax and freight charges and how to enter the amounts … voucher when applicable. The section also informs agencies of invoice retention requirements for freight charges. … Require agencies to maintain freight invoices in excess of $500.00 (an increase from $100.00) and, Update “United …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … The objective of our examination was to determine whether (i) the expenses were incurred for business or personal … personal expenses appropriately. Background The employee’s official station was New York City, and all of his …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services … through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson City entered into an …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m