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Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… no longer enrolled but had active network user accounts. 13 individuals left employment between 2013 and 2020 but had …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not … ensured financial activities were properly recorded and money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNew Rochelle City School District – Information Technology (2021M-142)
… reviewing user access and disabling network user accounts when access is no longer needed. Evaluate all existing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142State Agencies Bulletin No. 2022
… legislative passage of the NYS budget has occurred. *This does not apply to employees of the State University of New … Insurance Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksState Agencies Bulletin No. 921
… in the base of this tax in accordance with rules provided by New York State Department of Taxation and Finance. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli Releases Fiscal Stress Scores for 17 Cities
… monitoring system creates an overall fiscal stress score which classifies whether a municipality is in … a stress designation. However, the city did improve its score from the prior year and moved out of the “moderate … for the 2015 fiscal year and could not be issued a score. The cities of Long Beach and Utica improved their …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Comptroller DiNapoli Releases School District Audits
… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Farmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Windsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … not confirm the District received the fuel it purchased when it was delivered. Officials did not establish adequate … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Cairo – Fuel Management (Greene County) Auditors found … did not annually audit the comptroller’s records. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Report on 30-Day State Budget Amendments
… by New York State Comptroller Thomas P. DiNapoli. “Several of the amendments give the Executive great latitude in … $4.55 billion to existing appropriations at the Department of Health (DOH), the Metropolitan Transportation Authority … economic projections and actual tax collection results to date, the revised revenue projections may be optimistic, the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsPublic Welfare – 2023 Financial Condition Report
… in this report includes both Family Assistance (FA) and Safety Net Assistance (SNA). FA provides up to 60 months of … year, mainly because of an increase in SNA expenditures in New York City. SNA expenditures increased by $324.7 million (22.8 …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareUpstate Medical University's Billing Practices
… with over 30 insurance carriers to provide health care for their insured members. All hospitals operate knowing that … claims will be denied, and payments might not be obtained for services. Insurance carriers may deny payment for a … (e.g., service deemed not a medical necessity based on Medicare and other evidence-based criteria, or claim not …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge … said. “While the state is making progress with its capital planning, New York needs a reliable source for … large transfers from the state’s general fund and federal funds shows no signs of reversing. The general fund subsidy …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtDiNapoli: Wall Street Bonuses Fell 44% in 2008
… to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the securities … for lower-level employees. “A 44 percent decline in the bonus pool will ripple through the regional economy …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … aid applications solely to increase the possibility of an award of State and Federal funds, but that the parks are not …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Case Management
… for many older adults and their families is to be able to live independently, safely, and comfortably in one’s home for …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementOpinion 94-12
… of the property and soliciting price quotations from several prospective lessees or obtaining a professional …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Inventory Controls
… record within ITSM to reflect the changes. As of January 2023, stockroom managers are required to complete quarterly … ITSM contains many errors, including missing devices, with 17,887 devices categorized as absent after they could not be … removed from devices and stored behind an ITS employee’s desk—kept in a manner that makes them inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controls