Search
State Comptroller DiNapoli Releases Audits
… in addressing the issues identified in the audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… An audit of five counties by State Comptroller Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments … benefits were caused by deficiencies in how four of the five counties monitored the eligibility of jail …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Report Highlights Regional Education Trends
… York City spent $27.1 billion in 2004-05, which increased to $37.6 billion in 2014-15. When adjusted for inflation, … greatly across the state and can be largely attributed to regional cost differences. DiNapoli's report noted that … student enrollment declined 7.6 percent, from 1.8 million to 1.67 million. The Southern Tier experienced the sharpest …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… or timely action to hold water systems accountable for required follow-up, such as notifying the public. Of the … lacked evidence that system operators notified the public for 58 violations (46 percent), including six with the … serious adverse health effects with short-term exposure, for which notification is required within 24 hours. For …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Stafford – Capital … firm he improperly contracted with to act as director of finance, resulting in incomplete and inaccurate financial … approval. They also found 76% of journal entries were made 70 days after the transaction took place and 60% of journal …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … not applicable (see Town Law, §§61, 203, 215[19]; see also New York Telephone Company v Town of North Hempstead , 86 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-95-7XII.4.E Electronic Invoicing – XII. Expenditures
… and processing e-invoices in the SFS. Electronic Invoice Sources SECTION OVERVIEW AND POLICIES This section … entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher … (up to two megabytes per attachment) to the electronic invoice. The attached documents will be available to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 98-9
… ambulance service pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which … company's services within the district and provide for the payment of that fee to the company. Town Law, §198(10-f)(a) … stated in the contract, that there is no authority for the payment of amounts to the service provider above the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2005-7
… (4) the deposit of all monies collected in the account or accounts designated by the municipal corporation, … by a statement showing deposits credited to the account of the municipal corporation (General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… our Bronx Economic Development Corporation, colleagues in government, nonprofits, and private partners, we will …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… designed and operating effectively to adequately safeguard College assets for the period September 1, 2011 through … Background Schenectady County Community College is located in Schenectady County, within the City of Schenectady and has …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedWestchester 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-35Canton Central School District - Claims Audit Process (2018M-186)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … did not review the detailed, supporting documentation for all 17 health insurance claims paid during the audit … any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Finding District officials did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the … policies and procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPlattekill Library – Budgeting Practices (2017M-95)
… is a public library located in the Town of Plattekill in Ulster County. The Library, which provides library services to …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Village of Croton-on-Hudson – Payroll (2017M-200)
… and wages, and budgeted, controlled and monitored overtime for the period June 1, 2016 through July 13, 2017. Background … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $19 million. … During a three month period, five employees were overpaid for out-of-title work by $902. Departments submit employee …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Town of Nanticoke – Financial Condition Management (2017M-186)
… May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the attendance dates of nonresident students placed at the District. Issue corrected bills to the home districts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248