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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsOnondaga County – Court and Trust Funds (2025-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116State Agencies Bulletin No. 306
… used reports or data requests. The new queries, described in the attached listing, are grouped into these five … can run these queries to obtain the results described in the attachment. If it is necessary to modify a query, it … to save a public query as a private version are included in the attachment. Questions Refer to the PS Query training …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseDiNapoli: January Tax Collections Fall Short
… of expectations,” DiNapoli said. “With two months left in the state’s fiscal year, this is a trend to watch closely.” State tax receipts in January of $9.2 billion were down 1.3 percent from last … were $946.7 million higher than initial projections in April 2014. All Funds receipts totaled $120.7 billion …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… also mean that medications are not ordered when they are in low supply or not available when needed. The audit … were missing at Martin Luther King, Jr Educational Campus in Manhattan. Officials at the health center said they did … not be accounted for out of the 2,298.25 units listed in the sampled Centers’ records 712 packages of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Town boards are also authorized to determine, in accordance with applicable civil service and other … (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer upon the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55VI.2.B Policies/Laws – VI. Budgets
… purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial … amount. During conversion, any amount not yet segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsXII.6.O Paying Retainage – XII. Expenditures
… Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment … shots are provided below to assist Business Unit officials in understanding the process. Please refer to the Statewide … option should be used. Once the purchase order is copied in, the amount should be adjusted to the full amount of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageXII.10.D Monitoring Moving Services – XII. Expenditures
… its specific move based upon the competitive hourly rates in the contracts. The contract allows users to further … result of the BAFO process for each cost category included in the BAFO response. When billing the agency, vendors must … more time and/or more employees/trucks than provided for in the contractor’s BAFO response, the final charge may not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … information is routinely backed up so that it is available in the event of an emergency. An IT contingency plan is the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesEaster Seals New York – Compliance With the Reimbursable Cost Manual
… 2013, Easter Seals NY reported approximately $27.6 million in reimbursable costs on its CFRs for three rate-based … ended December 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based preschool special … programs. The ineligible costs included: $546,263 in personal service costs for personnel that exceeded …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualLegal Aid Society
… social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the AFC Program in the New York City region, for the period January 1, 2010 … reconcile fringe benefits at year end, moved funds in every non-personal services budget category without …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyImplementation of the Security Guard Act
… arrest notifications to ensure security guards remain in compliance with the Act’s requirements. Between April 1, … complies with the Act’s requirements, having processes in place to ensure only individuals meeting the Act’s … Twenty-four renewal forms were received and processed in excess of six months from their expiration date, contrary …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… taxes and transferred ownership to the Town of Hyde Park in January. The town has agreed to remove the remaining … how residents can benefit when governments work together – in this case, the state, county and town – and I look forward to similar partnerships in the future as we work together improve our shared quality …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkState Agencies Bulletin No. 2186
… a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, 2012. ( Please see … pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates: Wages Contribution … Effective Dates: These updates are effective in Administration paychecks dated January 3, 2024, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andFranklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal Audits
… all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to … condition or safeguard district assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also provided the senior mechanic with …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… Exxon voting shareholders at the company's annual meeting in May. As a result of the company's decision, the Fund will … to climate change as we urge the company, and others in the energy sector, to find ways that they can adapt to the … agreed upon 2-degree target will affect its position in the marketplace. Investors have a right to know how the …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-change