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Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

Town of Callicoon Cash Receipts and Disbursements 2013M16

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

College at Purchase – Selected Employee Travel Expenses

… selected employee was responsible for arranging overflow student housing at local hotels each fall semester when on campus housing was exhausted, charging these expenses to her procurement card. Housing … written study to examine the options for alleviating the student housing shortage and to ensure the most efficient use …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses

Audit of the Tuition Assistance Program at Dowling College

… students for State-funded Tuition Assistance Program (TAP) awards. Background Dowling College (Dowling) is an … per semester. Current enrollment is about 2,000 students. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college

Town of Greene – Justice Court Operations (2021M-95)

… exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

State Agencies Bulletin No. 1861

… than the day prior to the OSC 2020 Form W-2 statement print processing. As the print date approaches, OSC will issue a PayServ bulletin … provides Form W-2 statement consent on or after the day of print, a paper Form W-2 statement for 2020 will be issued to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2

State Agencies Bulletin No. 1958

… than the day prior to the OSC 2021 Form W-2 statement print processing. As the print date approaches, OSC will issue a PayServ bulletin … provides Form W-2 statement consent on or after the day of print, a paper Form W-2 statement for 2021 will be issued to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2

Travel/Conference Claim Requirements – Travel and Conference Expense Management

… employee 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 and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements

Opinion 88-23

… would have a conflict of interest if the village does business with the corporation. You advise that the … time the officer or employee was elected or appointed, but does not except any renewals thereof. Another exception is … member was elected to office. Therefore, since your letter does not suggest any preexisting agreement, this exception …

https://www.osc.ny.gov/legal-opinions/opinion-88-23

Former Bronx Youth Director Pleads Guilty

… money from a state-administered, federally-funded grant to support after-school programs for middle school children. … Clark said, “The defendant stole money that was meant to support after-school programs for middle school children in … money from a stateadministered federallyfunded grant to support afterschool programs for middle school children …

https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guilty

State Agencies Bulletin No. 1073

… Purpose To notify agencies of a new error code on the Control-D Report NPAY766 – Employee Address Not … meet United States Postal Service (USPS) standards for bar code mailing. The USPS has implemented Intelligent Bar Codes … to provide agencies with a list of employees whose zip code in PayServ does not match the zip code for the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeable

DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees

… village fees and altering public records from 2011 to 2017, State Comptroller Thomas P. DiNapoli and Erie County … Joanne Erickson, 54, stole cash payments that were meant to fund an afterschool program, a children's summer program … rental fees. She altered cash reports and submitted them to the village and the Recreation Center supervisor. The …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. … The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Clerk-Treasurer did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave to which she was not entitled when she left Village employment. The …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Madison County - Claims Audit and Payment Process (2019M-142)

… internal controls over the claims audit and payment process were adequately designed and operating effectively. … approval. The Treasurer did not control the check signing process for computer generated checks and allowed a credit … internal controls over the claims audit and payment process were adequately designed and operating effectively …

https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142

Town of Greenport – Town Clerk Operations (2017M-3)

… for the period January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in … receipts for all transactions and did not perform monthly bank reconciliations. The Clerk did not submit a monthly … receipts for all moneys collected and perform monthly bank reconciliations. Submit to the Supervisor a monthly …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former treasurer of … State Comptroller Thomas P DiNapoli released a statement today after the arrest of Kristina Hand former treasurer of …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… bank reconciliations and include these along with a copy of the bank statements in her monthly report to the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Sherman Central School District – Claims Processing (2016M-352)

… July 1, 2014 through September 9, 2016. Background The Sherman Central School District is located in the Towns of … Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, … Sherman Central School District Claims Processing 2016M352 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352