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DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXIII.10 Overview – XIII. Employee Expense Reimbursement
… AND POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a … greater than they were entitled to, or (iv) spent more on the State-issued travel card than he or she was entitled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewState Comptroller DiNapoli Releases Municipal Audits
… (Onondaga County) Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/nanuet-district.pdfReview of Credit Card Expenses at Finger Lakes DDSO
… (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … counties. Employees at each group home routinely purchase food and household items necessary to keep the homes …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoState Comptroller DiNapoli Releases State Audits
… and Effectiveness of Department of Motor Vehicles’(DMV) Licensing and Registration Systems (Follow-Up) (2016-F-15) An audit report issued in September 2014 found that ITS and DMV were not in compliance with security standards that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0XI-A.2 Purchase Requisitions – XI-A. Purchasing
… use the requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase … For purchases from centralized contracts, agencies must reference the contract ID on the requisition. If using the … requisition carries over to the purchase order. If there is more than one ordering address maintained for the vendor, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesCUNY Bulletin No. CU-604
… Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a row and … Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a row and … When an employee transfers, it is necessary to obtain a new authorization card only if the employee wants to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignCUNY Bulletin No. CU-493
… 2015 Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 is available … CUNY Charitable Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a … for 2015, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-493-2015-cuny-charitable-campaignTown of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Danby – Claims Processing and Procurement (2022M-127)
… in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Woodbourne Fire District – Board Oversight (2023M-98)
… capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… through May 2022. Use a Company credit card to make 794 personal cash advances totaling approximately $334,900 and … for years because the Board did not review bills (claims) paid by the former Treasurer, receive written … refer this matter to law enforcement. Key Recommendations Work to seek recovery of misappropriated funds from the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Introduction – Travel and Conference Expense Management
… Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public funds. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Berne – Board Oversight (2021M-77)
… did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… the established policy and procedures. As a result, there is no assurance that the purchases were made in the most …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11