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Unified Court System Bulletin No. UCS-344
… Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: New York City Brooklyn … County Entire County Suffolk County All zip codes except 11719, 11764, 11778, 11786, 11789, and 11792 … 10984, 10986, 10989, 10993, and 10994 Note : The Zip Code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… Montgomery County District Attorney Christina Pearson, and New York State Police Superintendent Steven G. James announced the arrest of MaryBeth Shults, the … communities,” said New York State Police Superintendent Steven G. James. “The New York State Police will continue to …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … June 30, 2014. Background Hebrew Institute is a Brooklyn, New York, not-for-profit organization approved by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal Reports … determine whether the costs reported by Yeled vYalda Early Childhood Center on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… served about 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical evaluations and pays for its services using rates … ineligible, and did not comply with the Manual’s guidelines; $243,693 in inadequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background Northside was established in 1946 and was reapproved by SED on July 1, 2012 to operate full-day Preschool Special Class (SC) and full-day Preschool … on the CFR. $66,228 in non-mandated fringe benefits due to a lack of documentation regarding the allocations charged to …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualOpinion 2004-7
… by which the amount of the delinquent water rent, plus penalties, is included in the "annual village tax levy" … for properties within the villages (see, e.g., 1981 Opns St Comp No. 81-369, p 405; 1975 Opns St Comp No. 75-1159, unreported; 12 Opns St Comp, 1956, p 17; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-brewster-southeast-joint-district.pdfPine City Fire District No. 1 – Board Oversight (2017M-166)
Pine City Fire District No. 1 – Board Oversight (2017M-166)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2017-pine-city-no1.pdfSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
St. Paul Boulevard Fire District - Board Oversight (2018M-116)
https://www.osc.ny.gov/files/local-government/audits/pdf/st-paul-boulevard-district.pdfNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… financial operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required … reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations … adopting and implementing written policies and procedures for financial recording and monitor the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil … Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … saved approximately $128,600. We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of Audit The purpose of our audit was to examine the District’s controls over financial activity for the period … through July 31, 2014. Background The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cincinnatus Fire District – Financial Controls (2014M-49)
… activity was properly recorded and reported and that District moneys were safeguarded for the period of January 1, … through December 16, 2013. Background The Cincinnatus Fire District, which is distinct and separate from the Town of … Cincinnatus Fire District Financial Controls 2014M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire Commissioners which consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238