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Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… complete report - pdf] Audit Objective Determine whether the Board properly managed fund balance. Key Findings … 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … less than budgeted appropriations from 2014 to 2017. The Board has not established any formal reserves or adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Unified Court System Bulletin No. UCS-184
… the Unified Court System of the modified eligibility for Deduction Code 550, Boston Mutual Life. Affected … in Bargaining Unit G9 and SK will now be eligible for Deduction Code 550, Boston Mutual Life. OSC will automatically process deduction transactions for BU G9 and SK using the deduction code 550. NOTE: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-184-change-eligibility-boston-mutual-life-insurance-deduction-codeTown of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Glenham Fire District – Cash Disbursements (2016M-380)
… Purpose of Audit The purpose of our audit was to determine if claims were supported by adequate … for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … documentation. Although fire districts are not required to pay sales tax on purchases and services they obtain, eight …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380DiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-moneyUnified Court System Bulletin No. UCS-153
… Purpose To explain processing of the 2009 Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … Therefore, the value of this benefit will be added to the employee’s earnings and reflected on the 2009 W-2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-153-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… The former clerk of the town of Rosendale justice court was able to make off … 10. “This individual broke her promise to safeguard town funds and tried to cover up her crime. By partnering with … sure the town recoups this stolen money,” DiNapoli said. “I thank District Attorney Carnright and the New York State …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… District Attorney Andrew J. Wylie announced the arrest of Mary L. Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsCancer Service Network, Inc.
… DOH administers the program through multiple vendors in each of eight regions to provide clinical and … LTD (JLJ Consulting), a for-profit corporation, which in turn paid four independent contractors for some of those … property. On September 24, 2014, Junkovic was sentenced in United States District Court for the Southern District of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… the death of a family member for personal profit is a heinous crime,” DiNapoli said. “The defendant took …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsOpinion 2004-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … the inclusion of such delinquent amounts on the village or town tax roll. You ask whether a village may utilize the tax … tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Oswego 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-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… of our audit was to review controls over fixed assets for the period July 1, 2014 through January 13, 2016. … boards of its component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $122.9 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for … option. Key Recommendation Prior to leasing real property, perform a comprehensive cost-benefit financial …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Purpose of Audit The purpose of our audit was to examine user access rights for the period … March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is an association of 13 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213State Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of … addressed the problems identified in the initial audit. Department of Health: Medicaid Program: Inappropriate … the three-day target to be repaired or addressed. State Education Department: Alternatives For Children: Compliance …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits