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Village of Deposit – Claims Auditing (2023M-173)
… Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card … without having support to show funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key Recommendation Ensure the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Contract Advisory No. 27
… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to … payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the State Finance Law. The State Comptroller’s responsibility for prescribing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewOpinion 99-5
… Brind, Counsel, State Education Department, in support of Senate Bill No. 1500; emphasis added). Thus, it appears that …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… New York State Comptroller Thomas P. DiNapoli today announced that … between Comptroller DiNapoli’s Office, the New York State Police and Dutchess County D.A. William Grady. “Ms. … I thank Dutchess County D.A. William Grady and the State Police for their partnership in bringing this …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesWyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 budget. Background The Wyandanch Union Free School District (District) is …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Henry Johnson Charter School – Financial Operations (2014M-214)
… the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, … contract does not describe in detail the services that the Foundation will provide. The compact contract is not … how the quality of services provided will be measured. The Foundation’s fee structure does not appear to be reasonable …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… officials appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the audit period overlaps … timeline, which BOCES officials indicated as the cause for overtime, the BOCES practice of verbally preapproving …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mComptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… Poverty (Met Council), has been sentenced to one year in jail. Cohen has also paid $650,000 in restitution to Met Council. The joint investigation … "I hope these six prosecutions, and nearly $9 million in restitution, will serve as a warning to those who might …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorVillage of Hudson Falls – Information Technology (2025M-10)
… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1 If an IT system is …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today … with Queens County District Attorney Richard A. Brown brought four scammers to justice for their thefts at … that was stolen from special education funds. I thank D.A. Brown for his thorough prosecution of all four perpetrators." …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialVillage of Ilion – Information Technology (2015M-34)
… technology (IT) incidents in 2014 initiated by falsified email messages with a malware attachment that, when opened by … including how to recognize and respond to falsified email messages and the risks of inappropriate Internet use. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Muttontown - Board Oversight (2018M-251)
… Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: … competition for those services. Comply with New York State Village Law, Section 5-506 (Village Law) when presenting the budgets for 2015-16 through …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Yaphank Fire District – Claims Processing (2013M-51)
… 31, 2012. Background The Yaphank Fire District is located in the Town of Brookhaven in Suffolk County and serves 14.1 square miles in the areas … including only those specific exceptions allowed by Town Law, the resolution also allows credit card bills to be paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51XII.5.K Federally Reportable Payments – XII. Expenditures
… Business Units with guidance on how to determine the federal reportability of payments as well as how to process payments subject to federal reporting, including payments for legal settlements, … Business Units with guidance on how to determine the federal reportability of payments as well as how to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsUnified Court System Bulletin No. UCS-193
… paid using the following effective dates and check dates: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Below Job Rate Sal At or Above Job Rate Agency Actions – Pay Period 1 To report transactions in Pay Period 1, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevitySUNY Bulletin No. SU-137
… to provide agencies with procedures for submitting actions in pay periods in which the automatic Salary Increase will be applied. … Affected Employees SUNY Professional Services employees in Bargaining Unit 08 except employees in the following … to provide agencies with procedures for submitting actions in pay periods in which the automatic Salary Inc …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-137-800-salary-increase-suny-professional-services-unitOpen Book New York
… Search Millions of State and Local Government Financial … see Additional Financial Information . State Contracts Search 260,000 contracts that State agencies have with … and those that don't require approval by the Office. Search Contracts Also see State Contracts by the Numbers …
https://www.osc.ny.gov/open-book-new-york