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Chenango Valley Central School District -- Budget Review (B19-4-2)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million … fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… funds in financial institutions that offered a competitive yield. Prepare monthly cash flow forecasts to monitor and … investment program – legality, safety, liquidity and yield – when investing available funds. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… resolve a legal dispute: after a proceeding has been begun in front of an administrative agency authorized to direct … Certification for Pre-Adjudicatory Settlement Agreements form, (AC-3300-S). This form is required for Pre-Adjudicatory … the recipient for actual medical expenses related to the claim that have not been deducted by the recipient on his or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Bureau with assistance from Associate Forensic Auditor Jason W. Blair of the Forensic Audit Unit. The Forensic Audit …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Inspection Service and the Federal Bureau of Investigation today announced the arrest and guilty plea of Timothy … Gritman’s pension and Social Security benefits were to cease upon his death, but Timothy Gritman, now 55, covered up …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2259
… outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned letters as a … one or more uncashed payroll checks originally issued in calendar year 2023 are affected. Background: Abandoned … outreach and escheatment of uncashed payroll checks for calendar year 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2363
… uncashed after March 31, 2026, will be stopped and the funds will be escheated and remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll … be remitted to OUF in April 2026. Employees can visit the Unclaimed Funds- Search for Lost Funds website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… and irregularities were found in the court’s records. Bank records provided by the senior court clerk were altered … receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsStatistical and Information
… fire district and joint activity in the State. This data is comparable to the data that appears on the Open Book …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTown of Greenport – Town Clerk Operations (2017M-3)
… Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor and did … Issue press-numbered duplicate receipts for all moneys collected and perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… officials contracted with St. Lawrence-Lewis BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract with BOCES (audited and approved by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Campbell-Savona Central School District – Budget Review (B2-16-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Village of Clinton – Financial Management (2014M-316)
… financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year were approximately $2.5 million. … Key Recommendations Maintain separate accounting records for each fund, ensure that all financial transactions are …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Southold – Financial Operations (2014M-299)
… segregate duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewCity of Long Beach - Financial Condition (2019M-133)
… from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through 2016-17 and used another $2.1 …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek competition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… [read complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical … are receiving the minimum PE required. Nine of the 10 districts audited did not provide an adequate amount of PE …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3