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Selkirk Fire District – Procurement of Professional Services (2021M-55)
… for audit services totaling $25,200, although required by policy. Could not provide documentation that they used … worth of the professional service providers as required by the District’s procurement policy. Key Recommendations … Secure audit services through an RFP process, as required by policy. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… since June 2017. As a result, they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or contract amendment. Key Recommendations … amendment. Stop charging late fees that are not authorized by the contract or contract amendment. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Your Home Public Library – Financial Management (2016M-228)
… Town of Union, in Broome County. The Library is governed by a five-member Board of Trustees, appointed by the Village Board. Budgeted appropriations for the 2015-16 … going forward. Ensure that interfund advances are repaid by the close of the fiscal year in which they are made. … …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… is a Special District Public Library that was established by a special act of the State Legislature in 1962, is governed by an elected five-member Board of Trustees. Budgeted … Ensure that bank reconciliations are performed by someone who is independent of the accounting functions and …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Rochester Career Mentoring Charter School – Procurement (2016M-406)
… of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the … 209 enrolled students during the 2015-16 year, is governed by an eight-member Board of Trustees. The School’s 2015-16 … and obtain written quotes for purchases as required by the School’s charter. … Rochester Career Mentoring Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… programs for approximately 1,200 students, is governed by a nine-member Board of Education elected by the boards of the component districts. Budgeted … review to ensure that the information used by the assistant to calculate separation payments was …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsHammondsport Central School District – Nonresident Tuition (2016M-248)
… one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted … for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations Implement procedures specifying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Lansing Central School District – Financial Management (2015M-256)
… schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. Budgeted … $28.4 million. Key Findings Total fund balance increased by more than $1 million from 2012-13 to 2014-15 and … Budgeted appropriations exceeded actual expenditures by an average of more than 4 percent per year. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Lake Placid Central School District – Claims Auditing (2016M-84)
… two schools with approximately 700 students, is governed by an elected seven-member Board of Education. Budgeted … checks after the claims have been audited and approved by the claims auditor. Ensure that no claim against the … State Education Law, is paid prior to audit and approval by the claims auditor. … Lake Placid Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Liberty Central School District – Financial Operations (2016M-25)
… two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted … and retirement contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially … reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… proposal: “The Executive Budget proposal put forth today by Governor Hochul comes at a time of continued economic … revenues. State Operating spending is projected to grow by 7.9%, which is above the rate of inflation. I’m … state needs to be prepared to assess any actions taken by the new administration in Washington and how they could …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetOpinion 2004-2
… spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase … GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's spouse is leased to a vendor which … contract with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. 1097
… for agencies to complete their required processing steps by the effective date for all transactions, agencies must … ensure that any necessary documentation has been received by OSC and that agencies have received prior approval by the Bureau Director of OSC Payroll Services before …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesOpinion 97-1
… -- County Self-Insurance Plan (participation in by village housing authority) WORKERS' COMPENSATION LAW, … plan of the county in which it is located, unless excluded by the county's rules and regulations. To the extent costs … Compensation Law, article 5 (§60 et seq .), a county may, by local law, establish a plan of workers' compensation …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Artificial Intelligence Governance
… address possible bias in its Severe Harm Predictive Model by eliminating certain types of racial and ethnic data and … uses facial recognition technology that has been evaluated by the National Institute of Standards and Technology (NIST). … officials explained that any potential match is reviewed by multiple individuals to help mitigate potential accuracy …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… today, Albert Melin betrayed the trust placed in him by the Patterson Fire Department, embezzling over a million … embezzlement. While the people of Patterson were impacted by the theft of resources from their fire department, perhaps … October 2015, MELIN embezzled PFD funds under his control by writing checks to the two businesses he owned, 211 …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… SFS. When recording a revenue deposit, a revenue account code is used to denote the particular revenue type and a product code is used to further define the revenue type. … this Guide for a complete list of revenue account codes, product code requirements, titles and descriptions for all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term investments. The … top ranking among U.S. institutional investors from the Asset Owners Disclosure Project . See an infographic of the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… in gas for his personal use, State Comptroller Thomas P. DiNapoli and Brooklyn District Attorney Eric Gonzalez … supposed to be serving," said State Comptroller Thomas P. DiNapoli. "I thank Brooklyn District Attorney Eric Gonzalez … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… former City of Dunkirk Festivals Coordinator Hector Rosas for using his public position to pilfer more than $50,000 … our community. No one should use their public office for personal gain.” Hector Rosas, 63, of Silver Creek, was … funds, he could produce no receipts, nor could he account for the money collected. As Festivals Coordinator, from the …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-charges