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Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General … stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State pensioner who retired from the Port Authority of New …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overAbout Filing the Resolution – Reporting Elected and Appointed Officials
… What if I make a mistake in my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionCarle Place Union Free School District – Payroll (2016M-69)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $47.7 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Rye City School District – Payroll and Leave Accruals (2016M-169)
… our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly … year totaled approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates … Key Recommendations Ensure that entries made by the payroll clerk are reviewed for accuracy. Prepare written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations for the period … for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the Treasurer’s duties or establish … in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Opinion 92-27
… charitable contributions payable upon a revocable written request by an officer or employee. You state that a city … You ask whether the city may honor the council member's request. At the outset, we note that the council member may … provides statutory authority for wage assignments at the request of municipal officers or employees. This section …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Opinion 92-38
… that bear on the issues discussed in the opinion. FIRE CHIEF -- Powers and Duties (continuation of service … BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire chief) VILLAGE LAW, §10-1012: If the village board has …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a … Village of Sandy Creek Cash Receipts and Disbursements 2017M36 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Mount Morris Central School District – Claims Auditor (2022M-131)
… adequate supporting documentation, such as approved quotes, bids and contracts. Properly audit all claims that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Bradford Central School District – Claims Auditor (2022M-157)
Determine whether the Bradford Central School District District claims auditor performed a proper claims audit
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported accurately and … $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 less than the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Opinion 90-28
… employee ... In addition to any other penalties provided by law, any person who knowingly and intentionally violates … removed from office or employment in the manner provided by law (General Municipal Law, §805-a[2]). Thus, General … the facts there only involved the representation of a client by a village attorney's law firm in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… in the contracts between the Town and his machining company. The Supervisor did not properly segregate the … and reports all aspects of her cash receipts, including water and sewer rents, with limited oversight. Key … to conflicts of interest. Improve oversight of the Clerk’s water and sewer cash receipts and billing process. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCollege at Purchase – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesAudit of the Tuition Assistance Program at Dowling College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … years ended June 30, 2011, Dowling certified 5,661 TAP awards totaling $8.1 million that were paid to the school for … two students who were not credited with their awards; and one student who had not declared a major by the beginning of …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeTravel/Conference Claim Requirements – Travel and Conference Expense Management
… has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner … proper charge. The governing board may require that the voucher be certified or verified by the employee. The same …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsFormer Bronx Youth Director Pleads Guilty
… of Earnestine Russell to grand larceny in the third degree for stealing grant money from a state-administered, … federally-funded grant to support after-school programs for middle school children. Russell was sentenced to one year … administered by the New York State Education Department, for more than $2.7 million over five years. The State …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guilty