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State Comptroller DiNapoli Releases Audits

… was implemented, one was partially implemented, and one is no longer applicable. Department of Health – Oversight of the Early Intervention Program (Follow-Up) (2024-F-3) The mission of …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … that were not based on prior-year results of operations. In addition, transparency was impaired because the town’s … accurately, transactions were not always recorded in a timely manner. The clerk-treasurer also did not provide …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits

Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual

… operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided full-day Special Class in an Integrated Setting. For the purposes of this report, … referred to as the SED preschool cost-based programs. In addition to the SED preschool cost-based programs, JCDC …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manual

New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures

… In an op-ed on Politico.com, New York State Comptroller … truly an emergency, look no further than our two states. In recent years, America has seen the most active and most …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-change

CUNY Bulletin No. CU-454

… enter the applicable deduction end dates as described in Step 8 below. For data entry of pledge forms enter the … the Deduction Details page, insert a row and continue with Step 6. If there is not an existing row for the United Way of … the General Deduction page, insert a row and continue with Step 5. Deduction Code – Enter Deduction Code 897, United Way …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-454-2013-united-way-cuny-campaign

XII.8.G Payment Methods – XII. Expenditures

… This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing House … ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, printed checks that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods

Orange County Community College – Information Technology and Financial Activities (2017M-111)

… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … on policies, cybersecurity or the financial software application. The servers and server rooms were not adequately … to cybersecurity, IT policies and the financial software application. Improve server rooms’ physical security by …

https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financial

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… and prescriptions, and compare to State-awarded contract prices, to help ensure the prudent and economical use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

Borough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)

… included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-18 ) … To determine the extent of implementation of the three … included in our initial report Borough of Manhattan Community College Controls Over …

https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-follow

Almond Volunteer Fire Department – Cash Shortage (2014M-113)

… the cash disbursements process. While Department bylaws state that the Treasurer is responsible for all financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113

Lincoln Fire District – Financial Activities (2012M-228)

… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228

Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)

… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-over

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… 31, 2013. Background The DCIDA was established in 1976 and is governed by a Board which comprises seven members who are …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

DiNapoli: Former Town Clerk Arrested in Mayfield Theft

… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D felonies, and released on her …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theft

Nassau County – Contract Approval Process (2012M-192)

… the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background … increase of 39 days. Due to the County’s lengthy process for approving contracts, officials are allowing services to … County Executive. Key Recommendations Develop a process for prioritizing the approval of contracts for essential and …

https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192

State Agencies Bulletin No. 1657

… Purpose To inform agencies of the change to federal tax withholding and the potential impact of the change as a result of the Tax Cuts and Jobs Act (TCJA) … passed changing many areas of the tax law. A significant change was made to the components used to calculate federal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018

Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual

… reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and … two fiscal years ended June 30, 2015. About the Program CUTE, an SED-approved provider located in Broome County, New …

https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manual

Village of Suffern – Budget Review (B19-6-3)

… expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The … in prior years, we estimate the 2019-20 collections will be approximately $4.3 million, which is $390,000 less than … In adopting the 2019-20 budget, the Village Board should be mindful of the legal requirement to maintain the tax levy …

https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3