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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at approximately $4,600, was not supported by an employee’s time and attendance records. In addition, 33 hours of comp … actual expenditures. The board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Preet Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, the Assistant … in May 2000. Following his retirement, VATTER attended law school and practiced law. In November 2009, the Indictment … of the New York State Comptroller, the Orange County District Attorney's Office, and the Orange County Sheriff's …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… first budget proposal as New York City is still rebounding from the pandemic and is facing an uneven economic recovery. … “A year after the city budgeted for its largest ever drop in property tax collections, a remarkable turnaround in … generate nearly $2 billion in savings in FY 2022 and FY 2023. The majority of savings come from operational spending …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 … growth over last year continued to be strong in New York City, while growth in the rest of the state slowed. The …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022Opinion 2001-9
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … contracts between the county and either a local chamber of commerce or an empire zone corporation, if he serves, in a … that both the empire zone corporation and the chamber of commerce are not-for-profit corporations. We are also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9DiNapoli Releases Lower Manhattan Economic Snapshot
… Today, Lower Manhattan is proof of what is possible when all levels of government work together to create a brighter, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOpinion 92-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services (consulting engineer as …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 91-26
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the library and firms which employ relatives of library officers and employees. This is in reply to your letter … between the municipality and a firm, partnership or association of which the municipal officer or employee is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-26DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… of the city’s most vulnerable people,” said DiNapoli. “My latest audit shows that too often the department did not … DHS’ shortcomings can have serious implications. It’s my hope that DHS uses the audit findings and recommendations …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
The objectives of our examination were to determine whether i Unemployment Insurance UI benefit payments approved by the Department of Labor Department w
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Overview – Divorce and Your Benefits
… must be stated in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that issued the judgment of divorce. A DRO gives NYSLRS specific instructions on how benefits should … It is important for members to understand the impact a DRO might have on their benefits. The information in this …
https://www.osc.ny.gov/retirement/members/divorce/overviewAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Awarding and Oversight of Statewide Interoperable Communications Grants Report 2016S90
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the two … accounts that were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign … The Association issued 106 benefit checks totaling $49,545 to members or their families during 2013. While the claim … amend the special act, and revise the Association bylaws to define the manner of furnishing relief to disabled members …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesSagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and … residents. The results of our audit and recommendations have been discussed with District officials and their …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Helping Hands School – Compliance With the Reimbursable Cost Manual
… non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key … Ensure that all costs reported on annual CFRs fully comply with SED’s requirements. Other Related Audits/Reports of … Department: The Arc of Orange County – Compliance with the Reimbursable Cost Manual (2015-S-45) State Education …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualAdministration of Fellowship Leaves (Follow-Up)
… 9, 2013, examined whether the fellowship leaves granted City University of New York (CUNY) instructional staff were … in this review. Other Related Audit/Report of Interest City University of New York: Administration of Fellowship …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followConnetquot Public Library – Cash Disbursements (2017M-125)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash … The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agency Small-Dollar Purchases (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … transactions using paper-based voucher processes instead of the State procurement card, and to identify potential cost …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow