Search
Oversight of New York State Forest Tax Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of New York State … almost 19 million acres of forest, which provide many public benefits, including clean air and water, carbon … responsibility for the 480a Program, which is executed by its Central Office and 23 satellite sub-regional offices …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followState Comptroller DiNapoli Releases Municipal & School Audits
… was not provided to all employees or any board members. Of the 120 total individuals tested (115 selected employees … not available for the district’s use Eastern Suffolk Board of Cooperative Educational Services – Information Technology … In addition, the board did not comply with state law when it appointed the clerk of the board as the deputy claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2093
… , provides employee earnings by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row must be combined, … the “two-year look back” salary. When the query prompts for: Calendar Year - Enter 2021. Minimum Elect Date - Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… the contract. During that time, Geer billed the district for hours during which he did not perform duties under the … to cover his duties, the Village of Avon was being charged for a police officer’s wages who was not performing all of his police officer duties. The value of police services for the Village of Avon that were lost while officers covered …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… are maintained, duties are appropriately segregated or compensating controls are implemented to safeguard funds, … an annual review of the Treasurer’s financial records or that all 325 claims paid between January 1, 2023 and May … to establish reasonably expected standards of conduct, or A conflict-of-interest policy that requires officials to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to the county treasurer. This is in reply to your letter asking which county officer is the official to whom …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers …
https://www.osc.ny.gov/legal-opinions/opinion-90-37MetroPlus Health Plan: COVID-19 Enrollment Trends
… 670,000 members. Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. As more of its …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli announced the following school audits have been issued. Bay Shore Union … the services of 16 of 20 professional service providers who were paid $1.42 million. The district’s failure to … services are being procured in the most economical way. Poland Central School District – Claims Audit Process …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsExamination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and 2014. … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of the Laws …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… in addressing the issues identified in our initial report. For example: The Department is now completing 80 percent of … follow up, the Division only had 305 cases that were open for more than one year. This was accomplished primarily by … its upstate districts conduct mail/phone investigations for the New York City area, where the majority of these …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to … the 2013 fiscal year. Key Findings While the District does have adequate financial policies, it does not have certain financial procedures in place. The Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsNassau County – Contract Approval Process (2012M-192)
… 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square miles and has a population …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also … School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationUnified Court System Bulletin No. UCS-57
… to a maximum of $375. Claims are filed with the Management Benefits Fund and the benefit will be paid directly to the employees by the … regarding Time Entry transactions should be directed to your Payroll Auditor. … A new program has been established by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-57-member-health-club-taxable-reimbursement-reporting