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DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer was sentenced today … The former Crystal Beach Volunteer Fire Department treasurer was sentenced today …
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
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common … sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $14,000 debit card purchases before payment. Town of Fort Covington – Justice Court Operations (Franklin County ) …
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 controls were adequate … July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. …
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
… 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 … New York State procurement requirements when purchasing food and household items. If necessary, work with OSC Bureau …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoState Comptroller DiNapoli Releases State Audits
… to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up) (2016-F-8) < An audit issued in … potentially inappropriate Medicaid payments for low birth weight infants that did not meet billing requirements as well …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… found 95% of the village’s overtime was paid to the fire marshal and building inspector and was equivalent to 73% and 49% of their … he claimed to have in support of his overtime pay. The building inspector approved his own overtime that totaled …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0XI-A.2 Purchase Requisitions – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize … purchasing goods or services. For additional information on the New York State procurement process, please refer to … contracts, agencies must reference the contract ID on the requisition. If using the Procurement Card (PCard) as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesCUNY Bulletin No. CU-604
… Payroll deductions for the 2018 CUNY Charitable Campaign will begin in paychecks dated January 4, 2018 Background and … 15, 2017 due date directly into PayServ. Agencies will receive the deduction information for enrollments received … from one agency to another within the same payroll record. When an employee transfers, it is necessary to obtain a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignCUNY Bulletin No. CU-493
… provide instructions for processing payroll deductions for the 2015 CUNY Charitable Campaign Deduction Code 897 . … All employees Effective Date(s) Payroll deductions for the 2015 CUNY Charitable Campaign will begin in paychecks … to donate to deduction code 897 are encouraged to initiate the deduction using the online enrollment process. Agencies …
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)
… ambulance service? Audit Period January 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to … such as selecting individuals through a civil service list, prior to hiring all six EMTs. Without using a civil …
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)
… Properly audit and approve all claims timely. Comply with Board policies and statutes requiring competition when … goods and services. Town officials generally agreed with our recommendations and indicated they plan to take …
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)
… oversight of the District’s financial operations. As a result, the Board hindered their ability to make informed … the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or maintain reasonable … expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls …
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)
… seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …
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
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Berne – Board Oversight (2021M-77)
… its authority under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without … any credit card charges totaling $8,308 before payment was made, or annually audit the records of all officials who …
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)
… totaling $782,518 prior to Board approval. Kept a Town computer used to record cash transactions upon leaving elected office. The computer was eventually returned; however, all data had been …
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)
… with the established policy and procedures. As a result, there is no assurance that the purchases were made in … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11