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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district … January 1, 2015 through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Putnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … taxes to pay retirement, tax certiorari and liability claim expenditures from the annual operating budget. When …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… in the School’s calculation. We selected a judgmental sample of 20 students to determine if billings to the school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more closely … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … many resources that can be useful to local officials in the wake of the pandemic. List of allowable tax levy …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management … Law for a housing authority to make a gift, such as paid trips, to an employee or retiree. It is permissible in our … and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Travel Advisory No. 11
… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsForest Ranger Disability Benefit (Section 363-e) – Forest Rangers Plan
… perform your duties as the natural and proximate result of a disability sustained in service, not caused by your own willful negligence, …
https://www.osc.ny.gov/retirement/publications/1864/forest-ranger-disability-benefit-section-363-eDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… than $121,000 in state pension checks that were sent to her deceased grandmother, New York State Comptroller Thomas … Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s death to enrich herself. Thanks to my … After Elona Roberts' grandmother retired from her job as a maintenance supervisor for Monroe County in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherComptroller DiNapoli Statement on Earth Day 2015
… DiNapoli urged businesses and government to seek creative solutions to climate change that create economic … go hand in hand with smart, sustainable business. Finding solutions to climate change opens doors to cleaner, … DiNapoli urged businesses and government to seek creative solutions to climate change that create economic opportunities …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Company of New York appropriately reimbursed acupuncture and acupuncture-related services. The audit covered the … health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… State Comptroller Thomas P. DiNapoli, Saratoga County District Attorney Karen A. Heggen, the New York State Police and the New York State Department of Motor … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… adults with services such as socialization, supervision and monitoring, personal care, and nutrition in a protective setting at designated times of … help to delay or prevent the need for nursing home care and other more costly advanced-care services while providing …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot assure the … to rise, I encourage the state’s Division of Homeland Security and Emergency Services to take quick action on this … small, including reported attacks at state agencies; 911 systems; counties including Albany, Chenango, Erie, Nassau, …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesState Agencies Bulletin No. 1945
… Job rows in PayServ. Agencies must enter a Job Action Request > Data Change, with Reason Code COR to request all changes to these rows, including those related to … leave rows on Job Data to streamline these change request transactions. Documenting Assault-Related Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1945-process-changes-workers-compensation-leave-payservDiNapoli: School Bus Safety Needs Improvement
… boards need to act quickly to address their district's shortcomings identified in our audit." DiNapoli's audit … safety training and were annually approved by the district superintendent. Auditors also looked into whether or not … identified in the audit, including: Ensuring that the superintendent annually approve all drivers that transport …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementSecurity Self-Assessment: Questions – Information Technology Governance
… IT policies adopted, distributed and updated as necessary? Yes No N/A List policies, their (physical or … last revised: 1b Was a breach notification policy adopted? Yes No N/A Date adopted: Date last revised: 1c Was a data security and privacy policy adopted? Yes No N/A Date adopted: Date last …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsState Agencies Bulletin No. 1680
To inform agencies that beginning with tax year 2018 employees with NYSPO access can opt out of receiving a paper Form W2 statement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2DiNapoli: SED Oversight of Career Training Programs Falling Short
… programs that are supposed to prepare high school students for future employment are often failing to ready students for jobs that are in demand, are fast-growing, or pay higher … programs across the state are often not preparing them for the jobs that are most needed or pay the best. My …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-short