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Mental Health Education, Supports, and Services in Schools (Follow-Up)
… included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report 2020-N-7 … ). About the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … health instruction in the kindergarten–grade 12 health education curriculum. With the passage of the legislation, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followTown of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to additional theft uncovered in our audit. Key Findings A total of …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Town of Brasher Spending of Casino Compact Money 2013M131 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Opinion 89-28
… before it can extend its supply or distribution mains outside the service area previously approved by DEC. To the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through … County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… internal controls over select financial activities for the period January 1, 2011 through December 19, 2012. … Legislature. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … have sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Consider imposing fees for probation supervision and drug screening. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Findings The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did … for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Clarence Public Library – Audit of Claims (2016M-355)
… the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. Background The … The Library, which received its charter from the Board of Regents of the New York State Education System in 1969, is …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… The Authority is governed by an appointed five-member Board of Directors: the County Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Washingtonville – Budget Review (B24-6-1)
… maintained by the Village. Specifically, the Village does not maintain up-to-date budget-to-actual reports to aid … not provide salary schedules and most of the expenditures have not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes a $100,000 general fund contingency and a $20,000 water fund …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… by an appointed five-member Board, was established in 1986 to promote economic development through financing, … managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key … for. Key Recommendations No recommendations were included in this audit. …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… Perfetti today announced that former Pharsalia Town Supervisor Dennis Brown pleaded guilty to stealing $240,000 in public funds and must now pay full restitution. The thefts … property and vacations. He was the longest-serving town supervisor in Chenango County, in office for 35 years, until …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209State Police Bulletin No. SP-199
… criteria on 11/01/18 as follows: Earnings Code: EXP Effective Date: 11/01/2019 OT Eff Date: 11/01/2019 Annual … on the employee’s Additional Pay page for Earnings Code EXP. If an employee is appointed to an ineligible position … Pay page at the Effective Date level of Earnings Code EXP and enter the following information: Effective Date: Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-payOpinion 2000-2
… a band to play at a dance, movies or similar events (see, e.g., 26 Opns St Comp, 1970, p 124; 1969 Opns St Comp No. … with any general law or the Constitution (see, e.g., Barone v Town of Huntington , 211 AD2d 691, 622 NYS2d … and exhibits of art and art forms. February 28, 2000 Samuel L. Drayo, Jr., Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her … Honorable Thomas A. Varlan in United States District Court for the Eastern District of Tennessee at Knoxville. “Leslie … “Thanks to my partnership with the U.S. Attorney’s Office for the Eastern District of Tennessee, we uncovered this …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checks