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Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed … of the bank statement balance to the check register and did not include other items such as disbursements or … the bylaws to provide for adequate segregation of duties and oversight. Provide for an effective independent review of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsDivision of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in … Paychecks dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s annual salary, Pay Basis Code and percentage of time worked. OSC will automatically apply …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andTown of Clayton - Justice Court Time and Attendance (2017M-286)
… by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 hours on her Town time … The Clerk did not allow for travel time between the Town and another municipal employer. As a result, we estimate she … not worked. Key Recommendations Consult with legal counsel and take appropriate action to recover any wages paid for …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Kaser - Refuse User Fees and Records (2018M-97)
… imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection … The refuse budget does not include estimated revenues and there was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and … did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Opinion 88-25
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Use of (exclusion of nonresidents); (imposition of fees and regulations) TOWN LAW, §198(4); STATE CONSTITUTION, ART … to constitutional equal protection guarantees. This is in reply to your inquiry concerning the town board's …
https://www.osc.ny.gov/legal-opinions/opinion-88-25New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange … 45, and his wife, Sharma Alam, age 45, both of the Town of New Windsor, were arrested and charged with Grand Larceny in … First Degree in connection with a scheme to defraud the New York State Medicaid program of millions of dollars. Raja …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsTown of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and leave accrual benefits were not clearly … Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… of our audit was to review the Village’s claims processing and information technology (IT) operations for the period … is located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is … audit to ensure that transactions were properly authorized and approved or that claims were for proper Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… members. The School Leader is the chief executive officer and oversees all the school operations including the … Revenues from resident school districts, School meals and field studies are properly billed, collected, recorded, and reported. However, the School has not developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andNYSLRS Ordinary Death Benefit
… to choose pension benefits or a death benefit in certain circumstances. Memo Bill Text Status … to choose pension benefits or a death benefit in certain circumstances …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitState Agencies Bulletin No. 1202
… Purpose To explain changes made in PayServ prior to the SSN Decoupling conversion Affected … Payroll System Effective Date(s) The changes described in this Bulletin became available in PayServ on October 30, 2012. Implementation of the NYS … To explain changes made in PayServ prior to the SSN Decoupling conversion …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through … School billed the correct school districts of residence and, overall, the School maintained adequate supporting … verification document or the date was several years old; and one instance where the address did not agree with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … documentation showing Board approval for the 2013 salary and wage increases for six employees, and there was no …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … District is a district corporation of the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire protection and other emergency services to approximately 10,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… and review the internal controls over the parking ticket collection process for the period January 1, 2015 through June 30, 2016. Background The Town of … 1990. One clerk was responsible for all aspects of Court ticket functions without oversight. The Police Department's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… of our audit was to examine the District’s credit card and travel expenditures for the period January 1, 2015 … District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50