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State Comptroller DiNapoli Releases Municipal & School Audits

… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Audits

… reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and contract, including: $1,234,488 in personal service costs, $925,932 in other than personal service costs, and $216,042 in …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… of Warehouse Space (2019-S-1) OGS has made progress in reducing leased warehouse space, having evaluated 29 leased warehouses, resulting in: the consolidation of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The initiative realized cost savings …

https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases Municipal Audits

… and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, budget transparency and … the amount of water sold to customers on a monthly basis. In 2014, however, 43 percent of the water produced was …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0

Ordinary Death Benefit – New Career Plan

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if … receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Divorce – Forest Rangers Plan

… must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how your retirement … becomes final. An exception applies if the terms of a DRO specify otherwise. Beneficiary designations may be …

https://www.osc.ny.gov/retirement/publications/1864/divorce

Divorce – En-Con Police Officers Plan

… The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or … information on how your pension benefits may be affected by divorce, consult your attorney,  contact our Matrimonial … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1822/divorce

Ordinary Death Benefit – Police and Fire Plan

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated contributions (if … receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Divorce – Regional State Park Police Plan

… The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or … information on how your pension benefits may be affected by divorce, consult your attorney,  contact our Matrimonial … information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1867/divorce

DiNapoli Statement on Sentencing of Special Education Provider

… District Attorney Cyrus Vance for prosecuting this case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will … for students with special needs are spent as intended and not used to line the pockets of unscrupulous …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-provider

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny

… all village employees. Page allegedly hid these payments from the Village Board to conceal her actions. She retired from the village on June 1, 2019. “Ms. Page allegedly abused …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny

Rome City School District – Multiyear Planning (2021M-144)

… Rome City School District (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. … Rome City School District District officials established comprehensive multiyear financial and capital plans …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Town of Crawford – Town Clerk (2021M-82)

… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner .  As a result of our audit …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… ensured that financial activities were properly recorded and supported.  Key Findings  Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Chittenango Central School District – Information Technology (2023M-155)

… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined:  Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled.  Eleven of 21 local user accounts (52 percent) reviewed on 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Mechanicville City School District – IT Asset Management (S9-22-16)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Pine Bush Central School District – IT Asset Management (S9-22-21)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Geneseo Central School District – IT Asset Management (S9-22-11)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one printer (no cost recorded) were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Kings Park Central School District – IT Asset Management (S9-22-13)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … of approximately $4,800 were located but not inventoried. In addition, annual inventories were not conducted, IT …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13