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Webster Public Library - Board Oversight (2018M-125)
… agreed with our recommendations and indicated they planned to initiate corrective action … Webster Public Library Board …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… criminal charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card … defrauding the government, corrupting the government and public corruption. Brown allegedly used the town’s credit … his neighbors out of over a hundred thousand dollars by using public funds for his pleasure and daily expenses,” …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftNYS Common Retirement Fund Announces First Quarter Results
… Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in the United …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsState Agencies Bulletin No. 919
… pay increase for military stipend Effective Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The … than the Treasurer, to manage the golf outing bank account and the Department Chief’s bank account, without oversight, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is … 2012 fiscal year were $73.9 million. Key Findings County and Department officials had not established an adequate … cash receipts were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSecurity Over Critical Information Systems
… were sufficient to minimize the various risks associated with unauthorized access to these systems and their … include oversight of more than 700 school districts with 3.2 million students, 7,000 libraries, 900 museums, and … New York Regional Transportation Authority: Compliance With Payment Card Industry Standards (2016-S-31) Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
Saugerties Central School District ExtraClassroom Activities 2017M77
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit … projects, the $100,000 capitalization limit should apply to the total capital expenditures rather than the individual … other rights and obligations. For intangible right-to-use lease and subscription-based information technology …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Forestport – Financial Management (2013M-184)
… The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected Town Supervisor. The Town’s 2012 operating … surplus fund balance in the general fund in a manner that benefits taxpayers. Adopt a fund balance policy governing the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Lockport – Fiscal Stress (2013M-330)
… in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending … cash flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases Municipal Audits
… financial filing and audit requirements. In addition, for seven consecutive years, an annual update document, which … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … The Albany County Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsLong-Term Care Ombudsman Program (Follow-Up)
… Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the Office) is … relies heavily on a large corps of trained volunteers to visit the approximately 1,500 LTC facilities in the State, … Our audit covered the period October 1, 2015 to January 30, 2019. During the initial audit, we found that certain …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… A Rochester woman, Elona Roberts, was arrested today for the … York State Comptroller Thomas P. DiNapoli, Monroe County District Attorney Sandra Doorley, and the Monroe County … 8th Floor, 110 State St., Albany, NY 12236. … A Rochester woman Elona Roberts was arrested today for the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… not be supported with written authorization. The lock out function (i.e., an internal control that helps prevent … policy guidance regarding the utilization of the lock out function and what procedures must be followed to bypass … control. Periodically review the bypassing of the lock out function and determine the appropriateness of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… home care services for New Yorkers without the required verification that the services took place, according to a new … funds.” New York state implemented an electronic visit verification program to confirm the delivery of Medicaid … services (44%) that had no matching electronic visit verification record. $97.6 million in home health care claims …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationDiNapoli Releases August Cash Report
… volatility in financial markets, the revenue outlook for the remainder of the fiscal year is uncertain.” Tax … lower than projections from the Enacted Budget. Spending for local assistance programs totaled $39.2 billion and was … year, primarily because of payments originally planned for SFY 2015-16 that were made at the end of SFY 2014-15. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportState Comptroller DiNapoli Releases School District Audits
… have been issued. Bethlehem Central School District – In-School Internet Connectivity (Albany County) The … treasurer did not adequately review credit card charges in a timely manner. The treasurer reviewed credit card … paid. Auditors reviewed all 18 credit charges over $2,500 in our audit period totaling $70,337 and found no evidence …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1