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Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… had no other direct support, received a monthly income of $3,526 for his pension and $2,138 from Social Security. The …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… her father, Jacob Yudenfreund, a New York State pensioner who died in March 2010. "As our investigation revealed, Renee … York taxpayer dollars are protected, and to punish those who steal from our state’s pension fund to the fullest … in Florida, and brought to Albany County to face these charges. Kanas was arraigned today on the indictment by …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… "Defendant Gritman physically represented himself as his elderly father to steal funds from the SSA. His guilty plea …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDiNapoli: Fast-Track Payment Program Returns $48 Million in Unclaimed Funds
… “Speeding up the return of lost money is priority of mine, and my office worked with the State Legislature in 2024 …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-fast-track-payment-program-returns-48-million-unclaimed-fundsTown of Benson - Disbursements (2019M-54)
Determine whether the Supervisor established adequate control procedures over check disbursements and bank account transfers.
https://www.osc.ny.gov/files/local-government/audits/pdf/benson-2019-54.pdfEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… internal controls over the Company’s financial operations for the period April 1, 2011, to June 13, 2012. Background … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Captain, immediate Past-President, and the Directors. For the year ended March 31, 2012, the Company received …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213VII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Accounting Operations (BSAO) Cash Management Unit via email to [email protected] . The justification for the … special purchase payments. The agency will be notified via email whether the request is approved or denied. Establish a … State Accounting Operations BSAO Cash Management Unit via email to cashadvanceosc …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Opinion 99-16
… Conditions (indemnification provision in custodial bank agreement) TOWNS -- Powers and Duties (authority to indemnify … MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the custodial bank will be indemnified … of an indemnification provision in a proposed custodial agreement. You indicate that the town intends to enter into a …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 2006-4
… a letter dated after the enactment of chapter 615 from Senator Farley, who was the Senate sponsor of S. 7160, which … of 2002, is consistent with the conclusion reached herein. Senator Farley stated, inter alia, that: The third change we … letters of credit. (Letter from Hon. Hugh T. Farley, Senator, New York State Senate, to Alfred A. DelliBovi, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Outcome Payee not entitled Check is cancelled, voucher is closed, accounting is reversed. Reissue no changes Check is … Close for address change Check is cancelled, voucher is closed, accounting is reversed. Agency must submit a new … the SFS. The check will be cancelled, the voucher will be closed, and the accounting will be reversed. Once this is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … bank reconciliations. We prepared bank reconciliations as of December 31, 2012 and August 31, 2013 and noted no …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialVendor Responsibility
… Resources related to vendor responsiiblity …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibilityBath Central School District - Online Banking (2018M-79)
Bath Central School District - Online Banking (2018M-79)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-bath.pdfUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of Directors, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205IV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… pay, pay differentials and other negotiated payments. Holiday/Overtime Compensation Holiday compensation means additional compensation for time … regularly scheduled hours on a date observed as a State holiday. Overtime compensation reflects those hours worked in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceBroadalbin-Perth Central School District – Online Banking (2020M-144)
… (District) Board and District officials ensured online banking transactions were appropriate and information was … and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Town of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Treasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… of the Mahopac Volunteer Fire Department (“MVFD”), on charges of wire fraud and subscribing to false tax returns. … if they are inclined to embezzle. In addition to charges relating to the underlying financial theft, … embezzlers expose themselves to federal criminal tax charges when they willfully fail to declare the proceeds of …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-report