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Town of Owasco – Financial Management and Procurement (2021M-70)
… and capital plans. Determine whether professional services and playground equipment were procured in a manner … plans or ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt … excessive level. Always seek competition for professional services or have adequate written agreements for the services …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The … record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not complete …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29XVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … and related fund types are listed below and are discussed in greater detail later in this section. Governmental Funds General Fund Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the third degree, a class D felony, after an audit and investigation by … continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… funds from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling … adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in public …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Controls and Accountability of Court, Trust and Bail Funds
… if New York City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from … funds. Finance's Court Assets Department is responsible for the accounting of these moneys and maintaining a computerized accounting ledger for Court, Trust and Bail funds. According to Finance's …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… ensure local officials who abuse their position and steal public money will be held accountable for their wrongdoing,” … DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… inclusion, and how these affect the company’s business. Last year, the proposal won 36% support from Chipotle’s … the U.S. Centers for Disease Control and Prevention, Black women are three times more likely to die from a pregnancy-related cause than White women. Discrimination and Harassment Disclosure Corporations …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … larceny, two counts of fourth degree grand larceny and three felony counts of defrauding the government. She was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… were safeguarded. Key Findings Company officials did not provide oversight of financial operations to ensure funds … transactions went undetected because Company officials did not review monthly bank statements and canceled check images, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Le Roy Central School District – Reserve Funds (2022M-110)
… needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, enough to pay average … for more than 200 years, and the employee benefit accrued liability reserve is overfunded by $426,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfMonticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfTuckahoe Common School District - Financial Condition (2018M-191)
… officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: … officials ensured that fund balance and restricted funds were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Buffalo United Charter School - Financial Management (2018M-197)
Determine whether the Board ensured School funds are used in the most effective and economical manner
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197