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Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 … Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Cyber Incident Response Team
… the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support … About the Program The Cyber Incident Response Team (CIRT) is part of the State’s Division of Homeland Security and Emergency Services (Division), whose mission is to provide leadership, coordination, and support for …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Purpose To determine whether the Department of Environmental Conservation (Department) has effective … and pursue parties responsible for the contamination of inactive hazardous waste sites. This audit covers the … as the State Superfund Program, in New York. The purpose of the Program is to identify, investigate, and remediate …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Halfmoon supervisor, on state charges for stealing several campaign contributions donated to her campaign fund. The public corruption case arose out of a … when an elected official abuses the process and steals campaign funds,” said State Comptroller Thomas DiNapoli. "I …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingEnforcement of Commission Orders and Other Agreements (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… Almond Volunteer Fire Department Treasurer Sally Dieter for allegedly stealing $22,000 in cash by pocketing … State Police and Allegany District Attorney Keith Slep for their diligent work on this case.” The audit, released … through 2013, Dieter failed to make $18,500 in deposits for fundraising proceeds, wrote herself a check for $1,500 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsState Agencies Bulletin No. 2406
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the January 2026 minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wagePayroll Improvement Project Bulletin No. PIP-008.1
… Bulletin PIP-008 Purpose: The purpose of this bulletin is to provide details on changes resulting from the upgrade … employees. Background: The Office of the State Comptroller is upgrading PayServ to PeopleSoft version 9.2 with an … User Interface The look and feel of PeopleSoft version 9.2 is slightly different from the existing 9.1 version. There …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92Divorce – Article 14 Benefits
… The New York State Court of Appeals has determined that retirement benefits are … distribution. Equitable distribution is the division of marital assets between spouses after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a …
https://www.osc.ny.gov/retirement/publications/1644/divorceDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… partnership in making sure she will be held accountable.” “Crimes of this nature directly impact citizens of Rensselaer County,” … “This arrest demonstrates the hard work of our members and law enforcement partners focused on the same goal; holding …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townState Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, … when that payment is recoverable under Section 200.3 of the State Finance Law. The Earn Code OVP (Overpayment … Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Using Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … department did not always make purchases from the vendor with the lowest bid price. If the county purchased asphalt …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1XIX.6.C Funds Distribution for Non-ESA Agencies – XIX. Project Costing (PCIP)
… Content to come. … Content to come …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6c-funds-distribution-non-esa-agenciesYates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … implemented properly and consistently, provide a system of internal controls to account for and safeguard these …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Canaseraga … which included overestimated appropriations. The budgets for fiscal years 2011-12 and 2012-13 called for using a total …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… thefts were discovered through their joint investigation. “For decades, the residents of Pharsalia trusted Dennis Brown … for partnering with us to uncover his corruption.” “I acknowledge that this disposition was a long time in … a potential state prison term at his sentencing, which is scheduled for Sept. 17. Brown, 72, was arrested on April …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… FY 2022 by prepaying expenses, such as debt service. Those funds would more than offset unplanned expenses in FY 2022 …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefTuckahoe Common School District - Financial Condition (2018M-191)
Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-191.pdf