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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … funds. As a result, the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Attorney Miriam E. Rocah announced the sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their … conditional discharge and ordered to pay full restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s … York taxpayers, and we are glad to work with the Office of the State Comptroller to help ensure that public funds are …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum … flow statement to assess the amount of cash available to pay Library/Museum expenditures. Require that all receipts be …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
Former Town of Perry Ambulance Service Business Manager Darcy J Conaway was charged this week with grand larceny in the third degree for allegedly syphoning more than $3000 of ambulance service funds according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Spencer – Financial Condition (2013M-119)
… Board may also choose to use the excess fund balance to pay one-time expenses, such as capital projects, or to reduce …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… Thomas E. Walsh II announced that Ricardy Cesar, 54, of Middletown, N.Y., pleaded guilty in Rockland County Court … sentenced to a one year conditional discharge and 75 hours of community service, and was ordered to pay back the money. … "Today's announced plea by Mr. Cesar is another example of a joint effort by law enforcement to bring closure to an …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesState Agencies Bulletin No. 2050
… multifactor authentication (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees … to NYSPO. Agencies may direct staff to instructions for setting up MFA in NYSPO. The instructions are included in … who may have questions or require assistance in using MFA for NYSPO. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Freeport Union Free School District – Financial Management (2024M-49)
… and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to … District officials disagreed with certain findings in our report, but indicated they plan to initiate corrective … Appendix B includes our comments on certain issues raised in the District’s response. … Determine whether the Freeport …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Town of Perth – Conflict of Interest (2024M-142)
… repair work was completed so the Town had an obligation to pay. Although the Supervisor, who is a member of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Agencies Bulletin No. 1764
… 31, 2017 and before January 1, 2026), the amount used when calculating the Cents-Per-Mile and Valuation and the … by the employee. If assignment of the vehicle is for a reporting period of less than the full 12 months, then … cards issued by the State. If these charges were not reimbursed by the officer or employee, agencies must add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1591
… Purpose To inform agencies of the procedures and provide instructions … is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC Actions OSC will report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1668
… Employees Employees with employer-provided vehicles and/or chauffeurs Effective Date(s) Immediately Background … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … of commuting to and from an employee’s home and his or her official work station and other trips unrelated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159.1
… before January 1, 2026), the maximum fair market value of a vehicle (automobiles, vans, trucks) made available to employees when calculating the Cents-Per-Mile Valuation or the Fleet … credit cards issued by the State.If these charges were not reimbursed by the officer or employee, agencies must add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… This bulletin is superseded by Payroll Bulletin No. 2159.1 . Purpose: The purpose of this … vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2023. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-provided