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Baldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash … officials. Users on each of the Town’s 15 computers were in the local administrators’ group and could therefore …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyVillage of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12State Agencies Bulletin No. 954
… Premium. Affected Employees PEF represented employees in Agencies 11260 and 11270 who take part as mentors in the Mentoring Program Effective Date(s) Payments may be made beginning in Pay Period 20L, paychecks dated January 14, 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Government Accountability - Special Reports
… Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program, April 2020 Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program, May 2018 Noise in New York City Neighborhoods: Assessing Risk in Urban Noise …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsIthaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Town of North Elba – Cash Collections (2020M-49)
… The Clerk did not deposit collections totaling $100,496 in a timely manner. The Golf Director did not provide … Recommendations The Clerk should deposit all collections in a timely manner. The Golf Director should review entries in the point-of-sale system and reconcile cash collections to …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49State Agencies Bulletin No. 1911
… to COVID-19 vaccine activities. To facilitate tracking in the NYS Payroll System (PayServ), new Earnings Codes have been created. The tracking of these expenditures in PayServ is separate from tracking employee time and … per hour for all employees earning less than this amount in their regular position. All other employees will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Third-Degree Grand Larceny, and Corrupting the Government in the Second and Third Degrees. Both defendants pleaded not … partnering with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any … an institution serving our most vulnerable. The funds in this case that were allegedly diverted to the defendants …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli Releases Bond Calendar for Second Quarter
… Authority – a bond sale of up to $500 million in fixed rate tax-exempt bonds for the month of May. New York … Facilities Corporation – a bond sale of up to $350 million in fixed rate tax-exempt bonds for the month of June. New … Finance Authority – bond sales totaling up to $379 million in fixed and variable rate tax-exempt and/or taxable bonds …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… fund. Gabriel, who resigned her public office and retired in Aug. 2020, is alleged to have submitted a false Record of … for filing with the State Comptroller. ROAs are documents in which certain officials must record their work hours to … holding those who break our laws, accountable. The victims in this case are the people of New York who put their trust …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudReporting of Billboard Income
… We also determined whether penalties were being assessed in accordance with the City Administrative Code for the … (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, accurately and … consistently. To accomplish this mission, the Division, in part, relies on the accurate submission of an RPIE from …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … Transit Authority (Transit). Transit operates the subways in the boroughs of Manhattan, Brooklyn, Queens, and the … Transit also operates the Staten Island Railway and buses in all five boroughs. In 2009, the federal government passed …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … fiscal years ended June 30, 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s … be disallowed. These ineligible costs included $1,026,139 in personal service costs and $1,924,379 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… 31, 2019, St. Mary’s reported approximately $12 million in reimbursable costs for the SED preschool cost-based … years ended December 31, 2019, we identified $257,142 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $150,752 in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Johnson City and serves students from four counties in the Southern Tier. HCA is authorized by SED to provide … to HCA using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 836
… and Family Services (Agency 25000) who are working in an eligible facility and are in one of the following titles: Youth Division Aide 2 Youth … Association, a pilot program has been established in recognition of pre-shift briefing for certain eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenTown of Wethersfield – Capital Project (2025M-46)
… and/or equipment. These projects are generally large in scale, require large sums of money and are long-term. In May 2017, the Board acknowledged the need for a capital … wall blocks and owe an additional $37,000 once delivered. In addition, the Board improperly established a $1 million …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition … as possible. Whether using formal competitive bids in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… employees and one part-time employee. As a result, in certain circumstances, employees received leave accrual … authorization to extend the benefits. This resulted in two employees being paid $9,802 in leave accrual payouts without proper approval or support. …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123