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Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… shared educational programs and services to 15 components school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyBradford Central School District – Online Banking (2022M-102)
… were appropriate, District officials did not secure access to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially communicated to District officials, officials did not: Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Greater Amsterdam School District – Capital Project (2022M-50)
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve seven claims totaling $873,056 prior to payment. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50DiNapoli: Clerk Pocketed Thousands in Fines
… fines and surcharges imposed on defendants by the court for a variety of cases; instead she abused that trust by … She is also charged with offering a false instrument for filing, a Class E felony, and public corruption. As a court clerk, Dillon was responsible for collecting court fines and surcharges and recording the …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-clerk-pocketed-thousands-finesWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… West Hill Fire District No. 3 is located in Chemung County and serves approximately 700 residents. The District contracts with the City of Elmira and Big Flats Fire District No. 1 to provide fire protection … appropriations. This occurred primarily because in 2008 and 2009 the District received unexpected insurance proceeds …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCUNY Bulletin No. CU-294
… information for the manual processing of the Ratification Bonus. Affected Employees Annual and hourly employees in … of New York and NYSNA which calls for a Ratification Bonus. Effective Date(s) Ratification Bonus Payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkCUNY Bulletin No. CU-106
… To explain OSC processing for a New Bargaining Unit, Union Code, Earnings Program and Benefit Program Affected Employees … in certain job codes tied to Bargaining Unit U2 and Union Code U2N Reason for Change To properly report to District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… a for-profit organization located in Albany, New York, is an SED-approved provider of preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualCity of Lockport -- Budget Review (B7-1-14)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2018. Background Chapter …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… of indoor and outdoor athletic and cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG … from this contract were estimated at $160,000 annually. In addition to paying the monthly licensing fees, RRG was contractually required to invest a minimum of $622,000 in capital improvements and concession-related upgrades. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupLong Island Workforce Housing Act (2015-MR-4)
… local governments ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 … implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … reduce electricity costs for the period January 1, 2011 to January 31, 2012. Background The Town of Monroe is located … and purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… surplus fund balance decreased from a surplus of $6.1 million to a deficit of $10.5 million. Between 2008 and … the advances were not paid by the end of each fiscal year, and no interest was paid on these temporary loans as … temporary advances are repaid by the end of each fiscal year and with interest, when required. Ensure that payments …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… or account holder, transferred $67,423 through an online payment platform from the account to herself. Another $14,914 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chatham Central School District , Cherry … District , Edmeston Central School District , Kenmore-Town of Tonawanda Union Free School District , Penfield Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsOpinion 2000-9
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to make payment pursuant to performance evaluation program) WORDS AND PHRASES -- … consideration paid to an officer or employee for his or her services, including salary or wages and authorized fringe …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … and procedures. Auditors found that cash receipts are kept in an unlocked and unattended cabinet. The cabinet used to …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office has … over the past three years, and it is looking tougher for New York’s cities,” said DiNapoli. “While it is clear … DiNapoli noted 14 municipalities were designated in stress for each of the three years since he implemented the system, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communities