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Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
Determine whether the Town of Stony Creek (Town) Supervisor maintained accurate accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stony-creek-2022-32.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fly-creek-fire-district-2022-115.pdfCortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for … purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57DiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… prosecuted by the Westchester County District Attorney’s Office Investigations Division Economic Crimes Bureau. Rose’s … stole from her deceased mother's pension," DiNapoli said. "I thank the District Attorney and his team for their … in partnership with OSC investigators, continues to get to the heart of these crimes so we prosecute them to the …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsOpinion 89-3
… GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New York State Office of … award. You state that the State contract, as extended, is for an outright purchase rather than an installment purchase. … subdivisions to enter into installment purchase contracts for equipment, machinery and apparatus (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Village of Horseheads – Collections (2023M-169)
… in a timely manner. Officials did not reconcile departmental records with Village records, utilize records … and paid full restitution. Key Recommendations Reconcile departmental records to the Village’s primary accounting … they have initiated, or plan to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Medicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … covered the period from October 2020 through March 2021 and certain claims going back to October 2014. About the … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… Bank of Akron, $18,000 of grant funds intended to be used for educational expenses for his children. The funds were administered as part of a … and instead used it for personal expenses including paying off his credit card debt and making loan payments," …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesState Contract and Payment Actions in June
… programs. Department of Motor Vehicles $58.3 million with Opus Inspection Inc. for installation maintenance, training …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in September
… services to rehabilitate Lake Sebago at Harriman State Park in Rockland County. $5 million with James Corner Field … water recharge basin restoration and maintenance at Stony Brook University. $1.8 million with Troy Boiler Works Inc. … Temporary and Disability Assistance $132 million for the Emergency Rental Assistance Program. $4.2 million for the …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberSchool 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.pdfCharter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Accounts Payable Advisory No. 2
… in SFS Reference Information: This advisory is intended for Business Units who select a location of MAINCHECK when … there is a specific business reason to. In the Central Accounting System it was important when paying vendors via ACH to ensure that the invoice address and payment address matched. This match is not necessary in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsTown of Volney – Financial Operations Oversight (2024M-93)
… not provide adequate oversight of financial operations. As a result, the Town may have levied more taxes than necessary. … by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s overall … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Lakeland Central School District - Reserves Management (2019M-113)
… establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax certiorari reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113DiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… in the home were inoperable, animal feces was on the floor, and the victim was found in need of care. He was … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerOpinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … district) LOCAL LAWS -- Improvement Districts (authority of county to chargeback salaries to district) SEWER DISTRICTS … Whether a portion of the salaries of county employees who perform services for …
https://www.osc.ny.gov/legal-opinions/opinion-94-1XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… which will be directly coded to projects by pay period. In order to meet the requirements detailing cost allocation … labor from a time and labor system to what has been paid in PayServ will occur by pay period and employee. The … adjustments that relate to that pay period will be costed in a subsequent pay period. Costed labor data will be brought …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationNational School Lunch, Breakfast Programs – Federal Funding and New York
… States Department of Agriculture (USDA) and aim to combat child hunger and promote healthy eating habits among … include $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department … is funded by another USDA program which the DOE uses to support snacks and meals for students who attend programs or …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsState Agencies Bulletin No. 1105
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefits