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State Comptroller DiNapoli Releases School Audits
… Access (Suffolk County) District officials did not comply with the board’s computer control policy. The board has not … officials did not maintain fund balance in accordance with statutory requirements. Unrestricted fund balance … bylaws and code of ethics appear to be inconsistent with requirements under the school’s charter and state law. …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsSexual Offender and Management Treatment Act Program
… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programOpinion 89-58
… be limited to the owners of property within that district. With regard to Town Law, §§81 and 220, we note that these …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… (PILOTs) to ensure they were billed and paid in accordance with the PILOT agreements. Key Recommendations Track and … prepared and paid timely. CCIDA officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringLead Poisoning Prevention Program
… Prevention Program. Our audit covered children identified with elevated blood lead levels during the period January 1, … case management and follow-up activities for children with elevated BLLs. The Department’s regional offices are … of Program implementation to ensure all children with elevated BLLs are receiving required services. We found …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfOpinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … identified $446,835 in reported costs that did not comply with the requirements in the RCM and recommend that such … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… petit larceny in July and agreed to pay full restitution. She was sentenced to three years of probation. "This was an … kept her mother's death a secret to steal her pension. She was caught and now she must repay the $42,000 she stole from the state …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemComptroller DiNapoli Releases School Audits
… Also, the district’s extensive use of reserves along with appropriating fund balance in the annual budgets left the general fund with unassigned fund balance deficits for the past three … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… plan, an average of $2 billion per year beginning in FY 2025. “The good news in the financial plan update is that …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers (CINs) where at … When an individual is assigned multiple CINs, each with its own record of eligibility, Medicaid is at risk of … made $47.8 million in payments on behalf of recipients with multiple CINs for the period January 1, 2014 through …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsOpinion 89-57
… a village, without competitive bidding, may contract with the town in which the village is located for the town to … to agree to pave a village street is hereby superseded. With respect to the need for competitive bidding prior to … Whether a village without competitive bidding may contract with the town in which the village is located for the town to …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Tuition Assistance Program – Metropolitan Learning Institute
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance program (TAP) awards and … TAP is an entitlement program designed to provide funds for paying tuition costs in New York postsecondary … are registered with the State Education Department (SED). For the three academic years ended June 30, 2012, the school …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteComptroller DiNapoli Releases School Audits
… which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total of about $3.1 million in reserves and … have not implemented the district’s reserve fund policy for the funding and use of reserve funds. One reserve, the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Dutchess County – County Bridge Maintenance (S9-13-5)
Dutchess County County Bridge Maintenance S9135
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… program or an organizational unit supported with federal funds. For programs or funds that require a rate … (SFS) on a more real-time basis that is better aligned with the timing of payroll charges. To avoid confusion and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsState Comptroller DiNapoli Releases Municipal Audits
… villages did not receive all the benefit they should have from county sales tax distributions. The town board … expenditures. Copiague Fire District – Credit Card Purchases (Suffolk County) District officials did not comply … for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Sweden – Justice Court (2014M-318)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. … scofflaw program, but do not use the report that includes all tickets pending for more than 60 days, which led to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318