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City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… complete report - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … and took action when goals were not met. Key Findings The Board and officials did not properly approve and monitor … Determine whether the City of Glen Cove Industrial Development Agency GCIDA …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… complete report - pdf] Audit Objective Determine whether the Cherry Valley-Springfield Central School District (District) officials effectively managed the District’s financial condition. Key Findings Officials … financial plans to help make financial decisions. The Board should adopt written policies concerning fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionLackawanna City School District - Contractual Services (2019M-23)
… ascertain that services were rendered in accordance with the written agreements. Key Recommendations Ensure claims for … to submit appropriate documentation that includes the dates and services provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… Crimes Bureau is led by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is led by Executive Deputy Attorney General Kelly Donovan. The Attorney General's … was conducted by Investigator Sam Scotellaro and Deputy Chief Antoine Karam. Forensic accounting was performed …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionDiNapoli Announces State Contract & Payment Actions For March 2014
… than $7.9 million due to fraud, waste or improprieties. As the state’s chief financial officer, DiNapoli’s office … the playing field is level and taxpayers get the best value for their money. The independent audits ensure payments … contract with DeFoe Corp. for bridge rehabilitation on I-87 over Mosholu Parkway in the Bronx. Approved three Office …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014State Agencies Bulletin No. 2002
… Purpose: The purpose of this bulletin is to provide information and processing … on a biweekly basis at approximately 1/26th of the annual value. Employees remain eligible to receive this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemState Agencies Bulletin No. 1132
… agencies of the availability of the 2011 Form W-2 Wage and Tax Statement Reissue functionality in PayServ, and to provide instructions for reissuing the 2011 Form W-2 Wage and Tax Statements. Affected Employees Reissued Form W-2s may … agencies of the availability of the 2011 Form W2 Wage and Tax Statement Reissue functionality in PayServ and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1132-automated-process-reissued-2011-form-w-2-wage-and-tax-statementComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… that Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police Officer who most recently served as the fire department treasurer, has pleaded guilty to Grand Larceny in … theft of more than $300,000 from the Croton-on-Hudson Fire Department. Munson, 64, appeared in Westchester County Court …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireOpinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … 236, affd 19 AD3d 284, 799 NYS2d 186, appeal dismissed 5 NY3d 878, 808 NYS2d 138). The method of sale chosen is … In that case, the City of New York was selling two public radio stations. The City's decision to sell the stations to a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2State Police Bulletin No. SP-227
… the Division of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers Unit (CO/NCO) – BU17 who meet the eligibility criteria are … effective April 1, 2022 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-227-april-1-2022-2-salary-increase-state-police-employees-representedCompliance With Jonathan's Law
… developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation … are required to do the following in response to any incident involving a patient receiving care and treatment: … person, promptly provide a copy of the written incident report; Offer to hold a meeting with a qualified person to …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfEastport Fire District – Procurement (2025M-50)
… [read complete report – pdf] Audit Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period January … Did the Eastport Fire District District Board of Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Chapter 57 of the Laws of 2022 - Part RR
Chapter 57 of the Laws of 2022 - Part RR
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-57-of-the-laws-of-2022-part-rr.pdfResearch Foundation of the State University of New York
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/research-foundation-state-university-new-york.zipCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately … City of Lockport Fiscal Stress 2013M330 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 2010, through September 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of … Village of Maybrook Water Operations 2013M121 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, 2012, … Town of Dunkirk Justice Court 2013M106 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106