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Wayne County – Financial Management (2012M-249)
… 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, and has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4303 in restitution for dodging her …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDivision of Housing and Community Renewal Bulletin No. DH-22
… Purpose To provide information regarding this procedural change. … of Housing and Community Renewal Background Pursuant to Chapter 111 of the Laws of 2006 which provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesService Retirement Benefit – State Police Plan
… of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday … also eligible for this calculation if you were employed by the Division of State Police prior to August 15, 2007, and … and click “Apply for Retirement.” You can also apply by mail by submitting the Application for Service Retirement …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … transactions. Ensure that all revenues are recorded when they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Shandaken – Payroll (2013M-201)
… and has a population of about 3,100. The Town is governed by a Town Board (Board) that includes the Town Supervisor and … possible recovery of the unauthorized payments received by the Secretary. Ensure employee withholding amounts are accurate. Certify the payroll by reviewing the payroll details prior to payment, including …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have quotes as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Travel Advisory No. 11
… Due to State Adjustment XIII.10 Refunds Owed to the State by an Employee Updated to indicate the Due to State Offset … Expense Module in SFS XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset New section … Types Chapter XIII, Section 10 – Refunds Owed to the State by an Employee Chapter XIII, Section 10.D – Refunds Owed to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… plea to official misconduct. The thefts were uncovered by DiNapoli’s audit and investigation of the court’s … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… is located in Niagara County. The Town is governed by the Town Board, which is composed of five elected members, … stand bank account and were not reviewed and approved by the Board, or recorded in the financial system. Town … stand cash receipts and disbursements are accounted for by the Supervisor. Ensure that concession stand disbursements …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mLansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Little Flower Union Free School District – Tuition (2015M-233)
… Findings The District does not have contracts with four home school districts or counties. The District has a … agreement including specific payment terms with all home school districts and counties. Continue efforts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Overview – Enhanced Reporting
… Every month, you use Retirement Online to report your employees’ earnings and the number of … you need to adjust previously reported information, you submit adjustments through Retirement Online . You report … purchases. Rev. 2/23 … Enhanced reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewSchroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … budget totals $335,000. Key Findings The Treasurer did not always accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Gold Coast Public Library District – Claims Audit (2014M-237)
… through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… help private businesses grow and expand. The importance of economic development in our state demanded that we come up … that are receiving tax breaks. By increasing scrutiny of IDA project applications and requiring project agreements to include the recapture of benefits if job creation goals are not met, we can address …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentOpinion 98-21
… to perform the function on its own ( id .). In the instant case, section 122-b(1) of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Opinion 89-22
… This opinion represents the views of the Office of the State Comptroller at the time it was … of its existence (see Friedman v State , 67 NY2d 271, 502 NYS 2d 669, 493 NE2d 893 [1986]; Harris v Village of East …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Opinion 97-11
… amended by chapter 813 of the Laws of 1987, provides for a system of annual financial disclosure by localities. Insofar …
https://www.osc.ny.gov/legal-opinions/opinion-97-11