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DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… corruption by those responsible for the care of students in need betrayed the trust of the entire school district … Office.” The defendants, Oliver Levy, 55, of Stony Point in Rockland County, and Surendra Kumar, 47, of Yonkers, were … Office and arraigned on felony charges of Grand Larceny in the Third Degree as a Crime of Public Corruption and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … gallons (29 percent) of fuel valued at $23,325 out of the 43,632 gallons of fuel valued at $93,324 that was used. Cortland County – Financial Management and Reporting The legislature failed to address extended vacancies in key …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… 2 fiscal years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in … that serves students in Monroe and Wayne counties. LRI is authorized by SED to provide Preschool Special Class (2.5 … including Special Education Itinerant Teacher services and 1:1 Aides. However, payments for services under these …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, according to the quarterly sales … DiNapoli’s report on sales tax collections from January to September 2025 include: Each of the 10 regions in the state, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… the Statewide Financial System. See the following sections in this Chapter for additional detail on paying and … charges within the Statewide Financial System (SFS). In addition to the guidance contained in this section, agencies and State employees with PCard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau … did not always deposit funds in a timely manner and sign school deposit forms. The Board did not appoint a faculty … Plainedge Union Free School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial condition for the period … appropriations, it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. By not using the appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. … financial operations. Implement corrective action to the CPA management letter recommendations. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159State Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new earnings code that will be … The purpose of this bulletin is to notify agencies of a new earnings code that will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… the District will spend a total of $19.7 million, which is at least $1.1 million short of the District’s projection. District … 2014-15 fiscal year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed … structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees reviewed totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the period July 1, 2013 through January 16, 2015. … school buildings. The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Unified Court System Bulletin No. UCS-230
… Purpose To inform agencies of OSC’s automatic processing of the June … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … detailed in the Labor Relations Memorandum are extended to Management and Confidential Employees (NU86) Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-230-june-2016-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-217
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … Suffolk County Court Employees Associations (F8) Provide for a uniform and equipment allowance or maintenance … separate check dated 06/17/15. There is no direct deposit for these payments. Eligibility Criteria Uniform Allowance or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-217-june-2015-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-241
… agreements between the Unified Court System of the State of New York: 2011-2017 Civil Service Employees … Payment An employee must meet the following criteria on 05/31/17 to be eligible for a June 2017 Uniform or Blazer … employee’s taxable gross and is subject to all employment taxes and income taxes. Federal and State income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-241-june-2017-uniform-and-equipment-uniform-allowance-andOpinion 2000-4
… or statutory amendments that bear on the issues discussed in the opinion. COLLECTIVE BARGAINING AGREEMENTS -- … minimum number of years of service; and periodic payments, in the same fixed amount over the same fixed period of time, … are superseded to the extent inconsistent. This is in reply to your letter concerning the authority of a school …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… and governance. They can also identify strategies to reduce costs and strengthen controls intended to safeguard assets. These varying scopes and objectives will … present local officials with the opportunity to take positive action and document their efforts to improve …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plans