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Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Ridge sewer and water districts’ financial operations for the period January 1, 2015 through May 19, 2016. … Dover Ridge sewer and water districts financial operations for the period January 1 2015 through May 19 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260DiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… uncle, David Wynn, a New York state pensioner who retired from the Port Authority of New York & New Jersey and died in … benefits paid on his behalf during a 12 year period from June 30, 1997 to Oct. 30, 2009. “Ms. Cizik stole … who steal from New York’s state pension systems steal from all taxpayers and the retirees who count on the pension they …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… periodic analysis of the card’s activity and the card holder’s job duties. Review and update annually a master list … Have billing statements broken down by credit card holder. Review bills and watch for red flags such as unusual … for cases where they are lost or stolen or the credit card holder has left the organization. Documenting Credit Card …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… adequate oversight over disbursements. We reviewed 46 non-payroll disbursements totaling $531,934 and determined 19 (41 … when the claims audit had occurred. We reviewed 76 payroll transactions totaling $113,485 and found the … they are paid. Establish procedures to review and certify payroll prior to disbursement, and ensure proper support is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawComptroller DiNapoli and Attorney General Schneiderman Announce Sentencing of Former Met Council Director
… (Met Council), has been sentenced to 3 1/3 to 10 years in prison and ordered to pay $3 million in restitution to Met Council. The Attorney General’s … in the Third Degree (a class D felony) and Offering a False Instrument for Filing in the First Degree (a class E …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-and-attorney-general-schneiderman-announce-sentencing-former-met-councilState Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… larceny in the second degree after she allegedly pocketed her deceased mother's pension totaling $60,285 to pay … by DiNapoli's office, which revealed that Rose kept her deceased mother's bank account open in order to collect her mother's pension payments. "Ms. Rose thought she could …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… of Charles Angelillo, 41, of Eastport, for his role in a conspiracy to defraud the state of over $200,000 by … actions of contractors.” Angelillo pled guilty to the crime of Attempted Grand Larceny in the Third Degree, a class E felony as part of a plea …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… auditor to reconcile the central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt … faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. … Plainedge Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… (GHI) to process dental claims on behalf of the State. Emblem Health is the parent company of GHI and HIP Health … in 2006. At that time, existing GHI contracts such as the New York State dental contract were continued under … GHI processes and pays approximately $57 million a year for dental services provided to eligible members. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… and Local Retirement System (Return to Top) … Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… and disbursements were not processed in accordance with the policy. The civil clerk performed virtually all …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and … and Ulster Counties. The District is governed by the Board of Education, which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns … receiving educational services and bill their school districts for those services. The District did not bill and … foster students. District officials should contact the State Education Department to determine if there is any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… computer system access rights and ensure that no employee has access to areas not required for their job. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly … were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Procedures for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did … issued. Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSpecial Plan for Suffolk County Probation Department Peace Officers (Sections 89-s and 603-o)
Information for members about 25 year special plan providing alternative retirement benefit for Suffolk County peace officers
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-probation-department-peace-officers-sections-89-s-and-603-o