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Village of Spencer – Financial Condition (2013M-119)
… The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted … fund balance was also significantly underreported and several expenditure lines were reported inaccurately. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … the third degree for allegedly syphoning more than $3,000 of ambulance service funds, according to New York State … Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, the Wyoming County …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls … Monthly reconciliation of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our … are occurring and the reasons they are not performed in a timely manner to ensure that, at a minimum, they meet the … discussed in this review. Other Related Audit/Report of Interest Metropolitan Transportation Authority: New York City …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followRoxbury Central School District – Financial Condition (2013M-207)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Roxbury Central School District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207North Colonie Central School District – Claims Processing (2013M-9)
… District’s internal controls over the claims audit process for the period July 1, 2011, to September 30, 2012. … nine elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are $94.1 million, and funded … require all claims to be audited prior to payment except for certain allowed exceptions. District policy requires the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9DiNapoli Honors Community Leaders During Italian Heritage Celebration
… in Tuckahoe, N.Y. DiNapoli honored five Italian-Americans for their contributions to New York: David Anthony Pope, … family foundation. Pope has been a community activist for over 30 years. He has spent many years developing the Westchester Italian Cultural Center as a resource for Italian-Americans to expand their knowledge of Italian …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationOpinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as a village may not establish, pursuant to Article 11-A of the Town Law, a joint fire district that would encompass …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… added]. Contracts “for or by” the State University of New York, City University of New York, Office of General Services and hospitals operated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateDepartment of Transportation Bulletin No. DOT-33
… the CSEA Operational Service Unit – BU03 in the Department of Transportation Background Pursuant to Article 51 of the 2016-2021 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-33-2018-shift-lump-sum-payment-winter-maintenance-seasonSullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and … Background Sullivan County is located in the southern part of New York State and has a population of 77,547. The County …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33CUNY Bulletin No. CU-523
… Purpose To provide agency instructions for processing the CUNY Health Benefits Buy Out Waiver Program. Affected … family coverage or $250 for waiving individual coverage on a semi-annual basis. The maximum payment amount is $500; the … Buy Out Waiver Program is sent to CUNY Central Office by the Deputy Director of the NYC Management Benefits Fund, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-523-city-university-new-york-cuny-health-benefits-buy-outState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fort … manage the district’s three capital reserve funds. As a result, the board reduced its transparency of financial … an opportunity to exercise its rights to approve reserves by a vote. The board also did not properly establish the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsOversight of Chemical Dependence Residential Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … . About the Program The Office of Addiction Services and Supports (OASAS) oversees one of the largest substance … services programs: community residential, supportive living, and intensive residential rehabilitation (our initial …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followDutchess County – County Bridge Maintenance (S9-13-5)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County’s budgeted expenditures totaled $411 million in 2012. The County is governed by a 25-member County … for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5New York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations … included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual … that an employee has dual Family coverage because they do not have information to determine if a member is a …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followFocus on Identity Theft
… access to bank or social media accounts. The consequences of identity theft can be devastating for victims, ranging … loan. Comptroller DiNapoli’s report, The Increasing Threat of Identity Theft , provides more information on this … and create a personal recovery plan . U.S. Department of Justice (DOJ): More information on identity theft . …
https://www.osc.ny.gov/reports/focus-identity-theftComptroller DiNapoli Releases School Audits
… the federally regulated limit by more than $45,000. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits