ARTIFICIAL INTELLIGENCE [AI] IS NOT USED, IN WHOLE OR IN PART, IN PREPARING NYPPL SUMMARIES OF JUDICIAL AND QUASI-JUDICIAL DECISIONS

November 21, 2015

Selected Reports issued by the Office of the State Comptroller during the week ending November 20, 2015


Selected Reports issued by the Office of the State Comptroller during the week ending November 20, 2015
Click on text highlighted in color to access the full report


Son left father’s body in morgue in order to collect his retirement benefits
Christopher Bunn of Queens sentenced for concealing his father’s death to collect his pension and Social Security payments.


Former town clerk alleged to have stolen public funds
The former town clerk of the town of Alexandria was arrested for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by residents for fines, fees and surcharges.
 



State and municipal audits

Albany Port District Commission: Financial Management Practices
Auditors found the commission’s capital planning and delinquent accounts receivable collection practices to be generally in compliance with commission procedures and laws and regulations, but also noted some minor improvements that can be made in each area.

NYC Department of Education: Compliance with State Art Education requirements
An initial audit report issued in February 2014, examined whether DoE students completed an arts education curriculum that complied with State Education Department (SED) regulations. Auditors found that 46 to 64 percent of the students sampled did not meet one or more of the SED requirements. In a follow-up report, auditors determined the DoE has made significant progress in addressing the issues identified in the initial report.

State Education Department – Finger Lakes United Cerebral Palsy: Compliance with the Reimbursable Cost Manual
For the fiscal year ended June 30, 2013, auditors identified $15,454 in costs charged to the state that did not comply with SED’s requirements for reimbursement. These costs included $13,570 in other than personal service costs and $1,884 in personal service costs that were either ineligible expenses, not reasonable or necessary, not properly documented, or incorrectly reported.

State Education Department – Unity House of Troy: Compliance with the Reimbursable Cost Manual
For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special education programs. The ineligible costs included $322,258 in personal service costs, including $312,543 in salary and fringe benefits and $9,715 in severance pay. Unity also incorrectly charged $82,694 in other than personal service costs, which included $46,878 in costs that were incorrectly calculated, $13,653 in costs that were not related to state programs, $11,143 in gifts, $5,132 in food, $3,698 in fundraising, and $2,190 in other non-reimbursable costs.

State Education Department – Upstate Cerebral Palsy: Compliance with theReimbursable Cost Manual
For the calendar year ended Dec. 31, 2012, UCP claimed $97,781 in non-allowable costs for the year covered by our audit. These costs included $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the regional median allowable salary, and non-program-related costs.  Auditors also found $13,876 in non-personal service costs that were either non-program related, not allowable, or unsupported by proper documentation.
http://osc.state.ny.us/audits/allaudits/093016/14s71.pdf


Town of Ellicott – Justice Court


Geneva Housing Authority – Cash receipts

Town of Hadley- Claims auditing

High Falls Water District – Water fees

Town of Leicester – Budgeting and fiscal oversight

City of Newburgh – Budgeting

Niagara County Court and Trust – Financial controls

Village of Scottsville – Budget practices and fiscal controls

Town of Ulster – Fire protection services


School audits

Bainbridge-Guilford Central School District – School lunch operations

Greenburgh Eleven Union Free School District – Financial condition

Niagara Falls City School District – Fuel accountability

Rocky Point Union Free School District– Financial Condition



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NYPPL Blogger Harvey Randall served as Principal Attorney, New York State Department of Civil Service; Director of Personnel, SUNY Central Administration; Director of Research, Governor’s Office of Employee Relations; and Staff Judge Advocate General, New York Guard. Consistent with the Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations, the material posted to this blog is presented with the understanding that neither the publisher nor NYPPL and, or, its staff and contributors are providing legal advice to the reader and in the event legal or other expert assistance is needed, the reader is urged to seek such advice from a knowledgeable professional.
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