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Forestburgh Fire District – Financial Activities (2015M-203)
… not made within 10 days as required by New York State Town Law. Key Recommendations Ensure that adequate accounting … preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… a district corporation of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, … appropriations for 2014 totaled approximately $802,000. Key Findings The District’s LOSAP point system is not … (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … charges in accordance with town ordinances. Auditors found the water ordinance did not provide a clear, consistent and … owners. In addition, certain charges stipulated in the water and sewer ordinances did not conform to applicable …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsRequest for Withdrawal from Section 384 (PF5094)
For NYSLRS PFRS members to withdraw their election to contribute under the provisions of Section 384 of the Retirement and Social Security Law, permitting retirement after 25 years of allowable police or fire service.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5094.pdfAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… general management and control of AIDA, including project approval and monitoring. An Interim Executive Director is … did not review all supplemental documentation for project approval or properly monitor the 16 active projects. AIDA … that, if implemented, will improve AIDA’s project approval and monitoring practices. AIDA officials agreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDiNapoli: Public Must Be Alerted to Sewer Overflow Problems
… an audit of the Department of Environmental Conservation (DEC ) released today by State Comptroller Thomas P. DiNapoli. … is crucial so the public can avoid exposure. I urge DEC to redouble efforts to make sure all municipal sewer … untreated and partially treated sewage discharges to DEC and the local health department within two hours of …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-public-must-be-alerted-sewer-overflow-problemsFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… of Grand Island, NY, pleaded guilty to theft concerning programs receiving federal funds before U.S. District Judge … 58 of Grand Island NY pleaded guilty to theft concerning programs receiving federal funds before US District Judge …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterXII.6.E Making an Emergency Payment – XII. Expenditures
… the New York State Contract Reporter, OSC must approve the exemption. See Chapter XI, Section 14 – Procurement … Finance Law §112 approval threshold and/or if seeking an exemption from advertising in the New York State Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentTown of Bethlehem – Information Technology (2025M-25)
… firewall and all IT equipment, and also manages all user accounts and permissions. Audit Summary The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25New York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programElmira City School District – Capital Projects (2025M-21)
… officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements Project … (Project)? Audit Period March 19, 2020 – January 31, 2024. We extended the audit period through October 31, 2024 to review approval, expenditure and financing documentation. Understanding the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
State Comptroller Thomas P DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett InspectorinCharge of the New York Office of the US Postal Inspection Service announced that Gregory Bayard pled guilty to wire fraud
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… and Labor Relations Officer at Monroe Community College (MCC), part of the State University of New York. Cecero eventually became General Counsel of MCC and was employed there until August 2015. When she left … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsCamden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; … funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to … general and water funds as of May 31, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to appropriation/segregation controls. … coding on all transactions within the SFS. Preparation of Financial Statements The General Ledger is the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… District No. 1 (District) officials establish long-term capital and financial plans? Audit Period January 1, 2022 – … replacement costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire district (district) should have written long-term capital and financial plans to balance capital priorities …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… general population over the past decade, they decreased in 2019 just prior to the COVID-19 pandemic. Nevertheless, … economic shutdown led to soaring unemployment rates in New York, which have slowly but steadily declined since … to be present within each IPE. Additionally, federal law and the Department’s Policy require certain actions to be …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedCopiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Tri-Valley Central School District - Financial Management (2020M-17)
… and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used approximately … the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17