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Franklin Square Water District – Life Insurance Policies (2013M-127)
… January 1, 2012, to February 28, 2013. Background The Franklin Square Water District is located in the Town of … Hempstead in Nassau County and serves the communities of Franklin Square and Elmont. The District is governed by an … Franklin Square Water District Life Insurance Policies …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of the State Legislature in 1970. The Library serves more than 16,000 community members and is governed by an elected … did not ensure that all program performers and presenters signed contracts with the Library and submitted the required … policies or procedures to properly classify individuals as independent contractors or employees. The Board did not have …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Upper Brookville – Justice Court (2013M-160)
… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board … 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures that document the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Spencerport – Financial Management (2013M-134)
… is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is … by an elected Board of Trustees, which comprises a Mayor and four Trustees. The Village’s 2013-14 budgeted … with unrealistic estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller DiNapoli Releases Municipal Audits
… Village of Broadalbin – Board Oversight of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited and recorded cash receipts and prepared and signed checks …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background The Eagle Matt Lee Fire Company … as required by statute. Check registers are not maintained to track bank deposits, withdrawals, or cash balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Franklin County – Fiscal Stress (2013M-252)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … on appropriating significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund was not self-sufficient, and therefore required subsidies from the general fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252State Agencies Bulletin No. 1690
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) … compensation. Tax Information Certification, Licensure and Exam Fee Reimbursement is considered a taxable fringe …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018State Comptroller DiNapoli Releases School Audits
… plan, increasing the risk that the district could lose important data and suffer a serious interruption to operations, such as not being able to process paychecks, … ensure claims had adequate supporting documentation for her review prior to approval. Auditors reviewed 74 claims …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and … Retention Fund based on the number of employees in BU28 to fund graduate program recruitment and retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesDiNapoli Op-Ed in Times Union
… around such possible uses. These recommendations should open the policy discussion on state debt. Restoring prudent … needs. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionState Comptroller DiNapoli Releases Audits
… 31 public-facing offices and 100 public-facing office locations operated by the County Clerks (County DMVs). A …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… The state Department of Health (DOH) overpaid managed care organizations nearly $19 million for the state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released today by State Comptroller Thomas P. … The state Department of Health DOH overpaid managed care organizations nearly $19 million for the state fiscal …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsFuel Purchases
… fuel companies to supply diesel and unleaded regular gas to the two subsidiaries that account for most of its fuel … fuel agreements to determine if more competitive rates are available. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… annually to stay afloat and avoid impacts to services in the future. “Steps to generate and publicize savings … maximized to increase ridership and enhance operations . Reliable and safe mass transit remains essential to New York … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planAdirondack Central School District – Financial Condition (2016M-184)
… Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of Dannemora is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Human Resource Practices (Follow-Up)
… Hospital and Upstate University Hospital at Community Campus), and over 80 outpatient clinics and other centers. … to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment applications …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases Municipal Audits
… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsGeorgetown Fire District – Board Oversight (2014M-264)
… Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is … Key Findings The Board did not ensure that complete and accounting records were maintained, that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264