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XI-A.3 Purchase Orders – XI-A. Purchasing
… and maintenance of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to … to Section 4 - Procurement Card Use of this Chapter. For online agencies, in cases where the agency plans to pay for a … to the original payment voucher and the related purchase order. If the purchase order has not yet been closed, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Ausable Fishers Island Waste Management District Town of Guilderland Plattsburgh Housing Authority Town of Salem and the Westbury Water District
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James announced. The … defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s office. “Mr. … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree grand larceny, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of an indictment charging John H. Eydeler III, 66, a resident of Glendale, Arizona, …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionCity of Mount Vernon – Payroll (2014M-347)
… of Audit The purpose of our audit was to determine if City officials provided sufficient oversight of employee time … January 1, 2013 through April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Hoosic Valley Central School District – Financial Management (2014M-6)
… School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. … the use of unexpended surplus funds in a manner that benefits District taxpayers. … Hoosic Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335General Brown Central School District – Financial Condition (2014M-216)
… has balanced recent budgets with appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end of fiscal year 2012-13. … Carefully consider the amount of available fund balance and reserves appropriated to fund future budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Greater Amsterdam School District – Financial Condition (2016M-110)
… The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of Perth in Fulton County; portions of the Towns of Duanesburg and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an … expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 … and reduce the amount of fund balance in a manner that benefits District residents. Develop comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Tuckahoe Union Free School District – Overtime (2023M-53)
… [read complete report – pdf] Audit Objective Determine whether the Tuckahoe … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53State Police Bulletin No. SP-150
To notify the agency of the modification to Deduction Code 302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-150-modification-deduction-code-302-pba-disability-insuranceRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… audit was to examine the District’s financial condition and budgeting practices for the period July 1, 2012 through … District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in … use the excess unrestricted fund balance in a manner that benefits taxpayers. Develop a written policy indicating how …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… operating surpluses and did not use appropriated fund balance. The District has accumulated unrestricted fund balance that exceeds the statutory limit. Key Recommendations … information. Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionFallsburg Central School District – Financial Condition (2014M-33)
… District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster County. The District is … plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Provide appropriate transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial