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North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Benefits
… maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance … of their insurance coverage in exchange for an incentive payment. Productivity Enhancement Program (PEP) allows … be applied toward their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented employees) …
https://www.osc.ny.gov/jobs/benefitsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… counts of Wire Fraud relating to communications directing payment of specific false New York State Travel Vouchers to …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newXII.9.D Refunds Owed to the State – XII. Expenditures
… the State using the Statewide Financial System (SFS) for a vendor in the New York State Vendor File. When a vendor owes … a check for, the Business Unit has the following four options to recover the funds. This section outlines the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary accounts. … County) The board has not developed a comprehensive fund balance policy, which would establish clear guidelines …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… woman pleaded guilty to stealing more than $54,715 in state pension payments meant for her deceased grandmother, … to defraud the state pension system and its members.” “By defrauding the state retirement system, this defendant … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… account for all non-payroll disbursements. Her failure to provide financial information or perform her duties … additional, potentially unnecessary, disbursements related to litigation. The former Comptroller and certain department … Adequate policies and procedures were developed or adopted to ensure claims were always properly authorized, for valid …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163The VendRep System
… is complete and ready for certification. Searching for New York State contracts Through the VendRep System, vendors … for approval; and search all approved contracts in New York State. More information Enroll in the VendRep System …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemOperational Advisory No. 29
… to process stop payment requests for checks. Effective July 1, 2025 , the following changes will go into effect: Agencies … This role will need to be assigned for both bulkload and online agencies. During the transition period, OSC and DTF …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… announced the arrest of Mount Vernon Mayor Richard Thomas for allegedly stealing campaign funds and lying about money he received from his inaugural committee for personal benefit. Mr. Thomas was arrested on a felony … the diversion of over $45,000 from his inaugural committee for personal use and his failure to disclose it. "This …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to … can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … . OSC will contact the bank to determine the next step for the payee to take on a case by case basis. If …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkState Agencies Bulletin No. 1380
… Pool Table. March 4, 2015 – OSC Payroll will release a list of the legacy account codes that were mapped to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialChittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… with the total dollar amount added to the printout, to DTF Treasury who will deposit the funds into the appropriate … must be properly prepared for deposit before being sent to DTF Treasury. If items are received that are not properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsSouth Seneca Central School District – Online Banking (2021M-164)
… allowed a third-party administrator to access a District bank account. The Board’s online banking policy (Policy) … responsibilities were not assigned to another employee. Bank agreements do not contain sufficient authorization … allowing third-party administrator access to a District bank account. Update the Policy and perform online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Uniondale Union Free School District – Information Technology (2023M-61)
… nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Jefferson County Probation Department – Restitution Payments (S9-20-10)
… between seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In addition, officials did not maintain an accurate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of North Collins – Supervisor’s Records and Reports (2015M-99)
… bank reconciliations for the health savings checking account. The current Supervisor made adjustments to the … bank reconciliations are prepared for each Town bank account. Review the adjustments to cash and fund balance made …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66