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Chenango Valley Central School District – Budget Review (B4-14-8)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … Use the unexpended surplus fund balance in the water district fund in a manner that benefits district taxpayers. …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Garcia and Erie County Comptroller Kevin R. Hardwick, he is being held accountable for his crimes.” Acting District … found that in hundreds of instances cash was collected but not deposited. In most instances, the total amount of cash … personal bank account on several days the cash was not deposited into the county clerk’s bank account. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyJamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Opinion 88-24
… connection with the contracts (see, e.g., Town Law, §§64, 118). As noted, a municipal officer or employee has an …
https://www.osc.ny.gov/legal-opinions/opinion-88-24South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key … Existing bylaw provisions were not enforced. Adequate accounting and fundraising records were not maintained. Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23,000 in village funds. “Halstead was elected to serve his … corruption does lasting damage to people’s confidence in the institutions that exist to serve them. My thanks to …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsSpecial Plan for Town of Elmira District #1 Traffic Officers (Sections 89-q and 603(m))
… Top) VO1839 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for members about special plan for Town of Elmira Distract 1 Traffic Officers Sections 89q and 603m …
https://www.osc.ny.gov/retirement/publications/special-plan-town-elmira-district-1-traffic-officers-sections-89-q-and-603mSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfBay Shore Fire District – Time and Attendance Records (2017M-264)
… determine whether District officials maintained adequate time records to ensure employees received the pay and accrued … on the District Manager’s observations of employees’ time worked. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… training classes, generally you may only reimburse them for authorized expenses that they actually incur and are … find the rates. Sales tax exemptions Local government and school district employees who travel for official business purposes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesFairview Fire District – Payroll and Leave Accruals (2024M-96)
… – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly … controls or develop written policies and procedures for these duties. As a result, we determined that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Death Benefits – Divorce and Your Benefits
… 61, 361, 509 and 607). NYSLRS has no discretion to pay the ex-spouse . Only the beneficiaries designated by law …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsState Agencies Bulletin No. 674
… Agencies must enter the taxable value using the earn code FRB on the Time Entry page or through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/674-reporting-taxable-value-personal-use-employer-provided-vehicles-2006DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… DiNapoli said. “ECMCC has been taking steps to address many of the concerns identified in our audit.” Between Jan. … performance requirements had been conveyed verbally many times. Nine other physicians were paid a total of $510,062 in … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… was to assess Board compliance with training requirements and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Town of Walton – Justice Court Operations (2021M-72)
… financial activity reports and the disposition of tickets to various local and New York State agencies. … Determine …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72