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DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… today issued the following statement on the guilty plea to mail fraud in federal court by Cheon Park, the owner of … DiNapoli’s office. “Cheon Park blatantly enriched himself to the tune of millions of dollars and deprived children with … plea today stands as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtDisposal of Electronic Devices
… media (e.g., hard drives and other memory components) in these devices be securely overwritten or physically … This information was not personal, private or sensitive in nature. Because the Department utilizes OGS to surplus …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and monitored to ensure service delivery as required by ESDC guidelines. The audit … consultant, Adrienne Driben, with whom ESDC has been contracting since April 2004. Key Findings ESDC adopted …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionments, Budget Transfers, Consolidation Transfers, and Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: … of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… a population of approximately 2,670. The Town is governed by a five-member Town Board comprising the Town Supervisor … in a timely manner. Establish cash accountability by comparing recorded liabilities to available cash on a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsTown of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2CUNY Bulletin No. CU-724
… on the processing of payroll deductions for the 2022 CUNY Charitable Campaign, Deduction Code 897. Affected … are affected. Effective Dates Payroll deductions for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY Charitable Campaign Guidelines An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCollege at Purchase – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … initiative to determine whether the use of travel money by selected government employees was appropriate, we …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesTown of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… audit of claims before authorizing payment, require the steward and building commissioner to issue duplicate receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, CVS Health - Accuracy of Drug … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … rebate revenue related to Empire Plan drug utilization in accordance with its contract with Civil Service. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Executive Director by ensuring that all payments to her are periodically reviewed or audited. Recover any improper …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Collection of Medicaid Accounts Receivable (Follow-Up)
… on September 9, 2010, examined whether the Department of Health (Department) effectively recovered accounts receivable … that were owed by providers when they joined a group practice. We also recommended the Department ensure its … to routinely refer appropriate accounts receivable to the State Attorney General for collection. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingGouverneur Central School District – Financial Management (2016M-351)
… through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in … out of the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2010, … our scope to 2007-08 to analyze budgeting practices, fund balance trends, and reserve account balances and to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adopted budgets that included real property tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to existing equipment, much of which the district did not …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2