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2019 Annual Audit
… in 2019 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. The Board completed its transition from … in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditHealth and Safety of Children in Foster Care (Follow-Up)
… 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to … contact visits were not made or when the progress notes for such visits were not recorded timely. Key Finding We …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followGarden City Union Free School District – IT Asset Management (2023M-161)
… they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written policy for IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor investments. Formally solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130About this Report – 2022 Financial Condition Report
… The Office of the New York State Comptroller was honored for the 25th year when it received the Award for Outstanding Achievement in Popular Annual Financial … Reporting from the Government Finance Officers Association for the 2021 Financial Condition Report . … Provides citizens …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportArlington Fire District – Station Number 5 Renovation (2022M-54)
… space and did not adequately oversee leasehold agreements for renovations. Specifically, District officials: Approved a … providing $248,000 in additional rent to fund renovations for the leased premises, without using a competitive … bidding requirements. Oversee leasehold agreements for renovations and ensure that payments made by the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… are at increased risk of paying more than necessary for goods and services. Specifically: Forty-two of 126 … the Director did not develop and implement procedures for periodic price accuracy testing. Key Recommendations … regulations and AML. Develop and implement procedures for periodic price accuracy testing. County officials …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Eden Central School District – Capital Project Management (2024M-83)
… the additional work. Officials did not seek competition for $3.2 million paid for change order work and professional services. Therefore, … York State Education Department (SED) in a timely manner for approval. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Dutchess County – Contract Monitoring (2023M-142)
… As a result: Various department officials responsible for monitoring and overseeing the contracts approved claims … approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without … and services rendered was sufficient. Expenditures for one contract exceeded the agreed-upon contract amount by …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: … budget and will issue an analysis next month. … New York State Comptroller Thomas P DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetTown of Allen – Town Clerk Collections (2024M-120)
… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… In addition, TBTA had more than $72 million in unpaid fees for the Henry Hudson Bridge from 2013 through 2015. TBTA … program, submitting only a limited number of registrations for suspension each week after the initial introductory … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available … increase in short-term debt issuance, particularly to pay for costs that are normally paid through routine budget … on city officials to: Ensure the city’s accounting records for the operating funds and capital projects funds are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli Releases School Audits
… County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the … not properly approved and documented on the time records or the central leave record. Lewiston Porter Central School …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… that were not recorded in the association’s records or reports. Officials from the association and the … a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bid and when written or verbal quotes should be obtained for purchases not required to be bid. Town officials review … these policies annually to ensure they provide guidance for officials and employees to follow when bidding is not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… through June 8, 2011, Medicaid paid about $6.9 million for services purportedly performed by the six dentists at the … also found that the dentists routinely certified claims for services that were purportedly provided by another … our findings to the State Attorney General’s Office for further investigation. In August 2012, Lawrence Bruckner …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… steps to: Establish written policies and procedures for student information system administration including a … or change user accounts and rights and procedures for monitoring user access; Ensure that individuals are … to show who authorized the grade change and the reason for the change; Remove all unknown/generic or shared student …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesState Police Bulletin No. SP-156
… Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Payments/Withholdings > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payList of Agencies That Can Receive Electronic Invoices
… Control Board - New York City GAM01 New York State Gaming Commission GHC01 Greenway Heritage Conservancy HCR01 …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoices