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Message from the Comptroller – 2023 Financial Condition Report
… In this environment, State policymakers increased support for schools, health care and other programs. At the same … receipts in SFY 2022-23. This aid supports health coverage for nearly 9.4 million New Yorkers and plays essential roles … finances and services, starting with key fiscal indicators for revenue, spending, capital investments and debt. It …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerAmerican Academy of Pediatrics, District II
… AAP received at least $87,070.40 to which it was not entitled. Based upon our examination, on February 28, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… which detail program-related expenses. To be eligible for reimbursement, the provider's reported expenses must comply with Manual guidelines. For the three fiscal years ended June 30, 2011, TheraCare … approximately $50.1 million in reimbursable expenses for the programs we audited. Key Findings We disallowed …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… – Water District (Cattaraugus County) The board did not ensure that adopted water rates would be sufficient to … – Taxpayer Equity (Chautauqua County) Town officials did not properly budget or allocate approximately $135,000 in … County – Purchasing (2015M-241) The Legislature did not award highway material and supply bids to the lowest …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… aid and real property taxes. Key Finding The Board had not adopted comprehensive written policies and procedures for … processing payroll. The bookkeeper’s payroll duties were not adequately segregated. The Business Manager’s and … limited roles related to processing payroll did not provide sufficient oversight or monitoring of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… at 6.6%. Of the cities that impose their own sales tax (not including New York City), Norwich saw the biggest jump in …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022New York State Comptroller DiNapoli on NYC Executive Budget
… a nearly $5.3 billion surplus in FY 2022. After adjusting for the surplus transfer, total budgeted spending in FY 2023 … of the current round of collective bargaining (which began for many civilian employees in May 2021) and depositing an … end of the year, offering another opportunity to prepare for uncertainty. The city should consider further formalizing …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetState Comptroller DiNapoli Releases School Audits
… during this time, the appropriated fund balance was not used. Auditors also found three of the district's six … $23.7 million, which resulted in appropriated fund balance not being used. After adding back the appropriated fund balance that was not used, the recalculated amount of unrestricted fund …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit … payments timely. Auditors also found that the clerk did not properly record dates of collections for clerk fees on 21 … of 29 daily collections totaling $438 (64%). The clerk did not deposit all tax collections within 24 hours as required. …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Oversight of Critical Foster Care Program Requirements (Follow-Up)
… and Family Services (OCFS) regulates and supervises child welfare services, including foster care and adoption, … casework contacts occur as required for these children. At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor … 1, 2010, through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… except Oswego County, saw their year-over-year collections for April grow by a wide margin, ranging from 28.2 percent in … against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments to local … 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… cash disbursement duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims to be adequately documented or … audit and approve all claims. Internal controls were not adequate to ensure real property taxes and water rents …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Comptroller DiNapoli Releases Municipal Audits
… Activities (Onondaga County) Department controls are not adequate to ensure that financial activity is properly … of Lewis – Highway Purchases (Lewis County) The board did not ensure that the former highway superintendent followed … identified more than $100,000 of purchases that were not publicly advertised for bids or purchased through state …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… Fitzpatrick announced today that Jason Cecile of the Syracuse City School District’s (SCSD) After-School Twilight … DeCarlo. Murray and DeCarlo’s cases are still pending in court. Cecile appeared before Judge Gordon J. Cuffy in … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P DiNapoli and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeTown of Otto – Town Clerk and Tax Collector (2012M-214)
… 2012. Key Findings Internal controls over the Clerk were not appropriately designed or operating effectively, which allowed a shortage of $4,134 to occur and not be detected. The Clerk had no record of payment or … in overpayments totaling approximately $2,600 that have not been refunded to the appropriate taxpayers or banks. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Summit Security Services, Inc. (Summit)
… subcontractor, Bestworth Security Services, who did not meet the Contract qualifications . Specifically, none …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School District Audits
… (IT) Assets (Onondaga County) District officials did not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Auditors’ review … $448,000, found that 123 items, totaling $76,425, were not recorded in the district’s inventory records. Officials …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Accounts Payable Advisory No. 70
… handling codes: “Special Handling” (“S” handling code) – For a cost to the agency of $21.00 per envelope, agencies may … the “Special Handling” handling code on their vouchers for overnight courier delivery. When multiple checks are … email identify the type of payment, Supplier ID, reason for “Return to Agency” handling, volume and frequency of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… totaled $3,240,092. Key Findings The Board does not audit and approve claims before they are paid from the … to the Board for audit and approval. The Treasurer does not have access to or custody of the funds maintained in the … functions to an independent contractor, who did not take an oath of office and is being paid through a claim …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060