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State Comptroller DiNapoli Releases Municipal & School Audits
… were disabled in a timely manner. As a result, 21% of the district’s network user accounts were unneeded and … and save for capital asset and equipment purchases. Town of Baldwin – Claims Auditing (Chemung County) The board did … to support, it approved claims before payment. A review of 71 claims totaling approximately $55,100 determined that …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… OVERVIEW When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be established as a Purchase Authorization contract (Purchase Authorization). This section provides … When a State agency awards a term contract that allows for the purchase of commodities on an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsComptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… T. Schneiderman today announced the felony conviction and sentence of Herbert Friedman, former Chief Financial Officer … pleaded guilty in the case. The OAG’s recommended sentence took into account Friedman’s age and medical … all payments to outside vendors such as Century. This sentence is a result of an ongoing investigation by the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerOpinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … still represents our views in light of the decision of the Court of Appeals in National Westminister Bank v New York , … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… of former city of Corning clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D … accountable for her actions.” An audit and investigation was initiated by DiNapoli’s office at the request of city of …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The … the importance of this legislation and signing the bill into law. I also want to thank bill sponsors Senator Jack Martins and Assemblymembers … Legislative bill S7352A09823 was signed into law on December 17 …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the … The District consistently appropriated fund balance that was not needed to finance operations, which, in effect, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Uniondale Union Free School District – Information Technology (2023M-61)
… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … ensure they are necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61South Seneca Central School District – Online Banking (2021M-164)
… officials did not ensure that online banking transactions were appropriate and secure. District officials improperly … not have an internal auditor and these responsibilities were not assigned to another employee. Bank agreements do not … Amend the bank agreements to require another District official to approve electronic transfers District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164State Comptroller DiNapoli Releases Audits
… of Health: Medicaid Program – Overpayments for Medicare Part C Claims (2023-S-13) Under Medicare Part C, private insurance companies administer Medicare … program. There are typically limits (or caps) on the number of monthly rental payments. A prior audit, issued in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsOpinion 93-12
… member has provided advance payment to school district. You ask whether a school district may authorize the … with attendance at a conference. Claims for these expenses are audited, allowed and paid in the same manner as other claims against …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Comptroller DiNapoli Releases Municipal Audits
… additional oversight. West Hempstead Water District – Life Insurance (Nassau County) The district currently holds individual whole life insurance policies with face values totaling $280,000 for … of $119,871. Because General Municipal Law only authorizes group life insurance for officers and employees of a water …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… were more than necessary. Auditors found the Board of Education did not adopt written policies to ensure that … payable process. The treasurer controlled most aspects of these transactions rather than the accounts payable department. Therefore, there was no segregation of duties. Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… The state’s Office for People with Developmental Disabilities’ Finger Lakes … Service Office (DDSO) skirted state procurement laws for more than 1,400 purchases worth more than $1 million, … advantage in obtaining the state’s business and overpaid for hundreds of household items, according to an audit …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-audits