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Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: … Seven collections totaling $5.3 million were missing the date received at the Supervisor’s Office; therefore, we could …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … central treasurer and faculty auditor and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the central …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their continued …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our … any documentation for three referees. Key Finding The Office of Court officials made some progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… on the Court Assets Tracking System and the balances held by the bank and investment firm. Finance stated the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… District Attorney’s Office. Financial records maintained by the former Clerk-Treasurer were significantly deficient; …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… for. Deposits were not always supported by school deposit forms or accurately completed bank deposit slips and activity logs. Of the collections we … Twenty-one of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive … million, totaling approximately $14 million during this time frame. Although BOCES has refunded more than $10 million … this trust be returned to the general fund and disbursed back to districts. Orleans/Niagara BOCES In 2014-15, …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… must immediately notify the Bureau of State Expenditures at 518-402-4104. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… of funds related to a federal program, which carries a maximum penalty of 10 years in prison, and a fine of … Thomas DiNapoli. Sentencing is scheduled for June 5, 2025, at 1:00 p.m. before Judge Wolford. Since taking office … of funds related to a federal program which carries a maximum penalty of 10 years in prison and a fine of $250000 …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsNYS Common Retirement Fund Reports Estimated First Quarter Results
… State Common Retirement Fund’s (Fund) estimated return in the first quarter of the State Fiscal Year (SFY) 2022-23 … estate and real assets (12.1%) and credit, absolute return strategies and opportunistic alternatives (5.8%). The Fund’s … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million …
https://www.osc.ny.gov/press/releases/2022/08/nys-common-retirement-fund-reports-estimated-first-quarter-resultsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Building-Doors/Window ($4.6 million), Grand Central Terminal Elevators ($7.7 million), Grand Central Terminal Facilities Rehabilitation ($22.7 million), and … Interest Metropolitan Transportation Authority - Long Island Rail Road: Overtime and Other Time and Attendance …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0DiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… been the state and local governments, which consistently pay their contributions in good times and bad. As of March … than one million state and local government employees and retirees and their beneficiaries. The Fund has consistently … been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends March …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 1, 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Background The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, … and interest. … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36