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Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicOpinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1VI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … state treasury or any of its funds, or any of the funds under its management, except in pursuance of an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsOpinion 88-28
… is published to determine which of several newspapers meeting the threshold requirements of GCL, §60(a) and POL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Financial Condition and Selected Expenses (Follow-Up)
… Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York City Casino (Resorts) opened adjacent to …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial operations for the … it obtained the best price. Furthermore the Company’s plan to repay the debt issued to finance construction is based on … of the existing firehouses and increased fundraising plans do not happen as planned. Develop comprehensive written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… examined the oversight of persons convicted of DWI by the New York City Department of Probation (Probation). In New York City, persons convicted of DWI are monitored by … in this review. Other Related Audit/Report of Interest New York City Department of Probation: Oversight of Persons …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS does not have …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSecurity Over Electronic Protected Health Information (Follow-Up)
… Roswell Park Cancer Institute (Institute) had established a highly developed information security program to protect … Of the four recommendations contained in our audit report, two have been implemented and two have been partially implemented. While the Institute has …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… to Acting U.S. Attorney for the Northern District of New York Antoinette T. Bacon and the FBI for their continued … case was investigated in partnership with the FBI and the New York State Police and was prosecuted by the U.S. … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Ogden – Financial Management and Justice Court (2014M-234)
… to govern budgeting practices and the amount of unexpended surplus funds to maintain. The Supervisor did not provide the … the budget estimates and the amount of unexpended surplus funds to maintain. Ensure that the Supervisor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Selected Aspects of Discretionary Spending
… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… (SEIT) to children with disabilities between the ages of three and five. The New York City Department of Education (DoE) paid All Services tuition and fees … year ended June 30, 2011 had not been prepared at the time of our audit. Moreover, All Services had ceased providing …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 4
… when processing payments to vendors. Improper preparation of vouchers payable to Verizon for landline services may … field, as follows: Regular bills: The first 13 digits of the account number (containing the area code, then … code) followed by the ending service date in the format of the two-digit month, then two-digit day, then two-digit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Transportation Authority (MTA) has appropriate oversight and monitoring controls over its homeless outreach services … (Penn Station), Grand Central Terminal (Grand Central), and the outlying Long Island Rail Road (LIRR) and Metro-North … responsibility of not only the MTA, but also Amtrak and NJ Transit. MTA’s contract with BRC at this station is …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… and the MCO arranges for the provision of services its members require. During the audit period of Oct. 1, 2011 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term … to people who become unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who qualifies for benefits and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases State Audits
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up) (2016-F-8) < An audit issued in … potentially inappropriate Medicaid payments for low birth weight infants that did not meet billing requirements as well …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Social Adult Day Services
… Purpose To determine whether State agencies, particularly the New … overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with regulations related to client eligibility, service plans, staffing, training, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-services