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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Village of Islandia – Procurement (2021M-203)
… report - pdf] Audit Objective Determine whether Village of Islandia (Village) officials used a competitive process to … policy. Village officials purchased: $1 million of goods and services from 18 vendors and 10 professional … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval when …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Boylston – Procurement (2021M-56)
… totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to review the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway Superintendent … during our audit period. Key Recommendations Adhere to New York State General Municipal Law (GML) and the Town’s … follow the requirements of GML Article 18 as they relate to conflicts of interest. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Peconic Bay Community Preservation Fund (2023-MR-1)
… record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: … totaling $5.3 million within 10 days, as required by Town Law Section 29. Key Recommendations Ensure Town of Riverhead … are received. Ensure CPF collections are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1West Babylon Union Free School District – Claims Audit (2024M-62)
… were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Marathon Joint Fire District – Investment Program (2023M-76)
… complete report – pdf] Audit Objective Determine whether Marathon Joint Fire District (District) officials developed … audit marathon fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate … The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Exeter – Records and Reports (2015M-23)
… sent out several notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never been filed since the inception of the tax cap law for the 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … tax levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or … resolution by at least a 60 percent vote to override the Tax Cap. Voters in school districts can override the cap with …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… the fourth degree in Saratoga County Court. The Honorable Matthew J. Sypniewski sentenced Wormuth to 10 months of … handled by former Senior Assistant Attorney General Darren Miller and Assistant Attorney General Bridget Holohan Scally …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of Pennsylvania, the Social Security … resident, on wire fraud and Social Security fraud charges for stealing over $200,000 of retirement benefits paid to his … death to collect his pension and Social Security payments for more than four years, going so far as posing as his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2259
… must be processed. Agencies must correct the employee address prior to submitting the request for reissuance if an … If the agency address is not correct, agencies must email [email protected] providing the correct … address for direct deposit advice statements. Agencies may contact OSC if they are unable to access the specified check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2259-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 2363
… check. Any checks that remain uncashed after March 31, 2026, will be stopped and the funds will be escheated and … originally issued in 2024 that remain uncashed as of April 2026 to OUF. Agency Actions: Agencies must treat signed and … outreach letters returned to agencies prior to March 31, 2026 must be processed. Agencies must correct the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in need into their own pockets,” DiNapoli said. “Medicaid is a vital program, and my office will continue to partner … of fraud perpetrated by these defendants.” Saeed, 40, is the president of Sublime Medical Transportation, a Schenectady County company that is enrolled in the Medicaid program as a participating …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2007-7
… official to perform an official duty, but may not record blocks of time when an elected official is merely available … not believe, however, that an elected official may record blocks of time when he or she is merely available to the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Steuben County – Financial Management (2025M-127)
… Audit Area A key measure of a county’s financial condition is its level of fund balance, which represents the difference … amount of unrestricted fund balance within operating funds is an important financial consideration for county officials because it is available for appropriation to reduce taxes, fund one-time …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… to the correct account codes. Definitions An “ Award ” is a final decision directing payment by the State … under the Human Rights Law (Executive Law Art. 15). An “Award” made by an administrative agency is referred to as an “ Administrative Award .” An “Award” made by an arbitrator is referred to as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreements