Search
Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… appropriations for 2014 were approximately $2.5 million Key Findings The Board did not ensure that District personnel … a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Comptroller DiNapoli Releases School Audits
… refunds. Stockbridge Valley Central School District – Payroll and Leave Records (Madison County) Auditors found the various control procedures over the district’s payroll process provided adequate segregation of duties, …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… York State Comptroller Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. … experience across the spectrum of assets classes is invaluable as we continue to build on the gains we have …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D … blatantly abused his position and went on a spending spree with public money,” said DiNapoli. “It is alarming that my … and District Attorney Friedman for working closely with my staff to make sure this individual is held …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsService Retirement Benefit – State Police Plan
… Eligibility You will be eligible to retire with full benefits … birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to … service beyond 20 years. The benefit for Tier 2, 5 and 6 members can’t exceed 70 percent of your FAE. If you …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax … of attempted tampering with public records, an E felony, in St. Lawrence County Court, after an audit and … have led to more than 90 arrests and $18 million in ordered restitution since 2011. The audit of DePeyster’s …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsTown of Owego Fire District – Board Oversight (2013M-26)
… budget appropriations were approximately $1.2 million. Key Findings The Board did not audit and approve claims after … fuel delivered to two of the three District fire stations. Key Recommendations Conduct a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally does not provide adequate … not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Wellsville Central School District – Financial Management (2017M-159)
… the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance … from the retirement contribution reserve as budgeted. Key Recommendations Ensure that budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Ordinary Death Benefit – Special 20- and 25-Year Plans
… benefits (up to two years, with a possible extension for two additional years, following the last date you were …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Board members may have an interest in certain transactions with the School, appear to be inconsistent with the School’s charter and provisions of General Municipal … The Board and School officials should consult with legal counsel to address the apparent inconsistencies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the … Agency’s operations as a separate and independent entity with its own governance structure and separate and distinct … payments to the affected taxing jurisdictions consistent with statutory requirements. Cease making commercial loans …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardState Agencies Bulletin No. 145
… Change, Leaves, etc.) that affects the amount an employee should have been paid for a closed contract period, … will automatically be calculated and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code "RCN". The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentState Comptroller DiNapoli Releases School District Audits
… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … the district did not have systems in place to account for textbooks purchased for and loaned to nonpublic school students and cannot …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Galen – Financial Management (2014M-341)
… the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… year ended June 30, 2013 were approximately $8.86 million. Key Findings We identified significant concerns with the lack … for overseeing the School’s interests in the contract. Key Recommendations Negotiate written agreements that contain …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… for the 2013-14 fiscal year were $30 million. Key Findings The Board did not adopt reasonable budgets. … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Village of Livonia – Board Oversight and Information Technology (2014M-221)
… appropriations for the 2013-14 fiscal year were $835,790. Key Findings The previous Clerk-Treasurer did not provide … or certify the payrolls from April through November 2013. Key Recommendations Require the Clerk-Treasurer to provide …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… were for appropriate Company purposes and supported. Key Findings The Board did not ensure that all cash … we shared our audit findings with outside law enforcement. Key Recommendations Ensure all disbursements are for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163