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True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: … Determine if the Board and School officials adequately monitor School financial operations …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED preschool cost-based programs. QCP also operated other SED-approved programs: Evaluations and 1:1 Aides. However, payment for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1105
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified program may … the agency through the NYS Central Accounting System (CAS) via Special Charge Voucher. The amount exceeding $5,250 is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Overview Cost allocation provides for an automated process by which project costs are allocated … and labor cost allocation is a statewide requirement for reporting. Expenditure data should be reported at the Employee level for time and cost which will be directly coded to projects by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, … by keeping her deceased mother’s deposited pension checks and expended them for her personal use, including cellphone and utility bills, insurance and a car loan. The Mount Vernon …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsOpinion 94-1
… 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Village of Horseheads – Collections (2023M-169)
… or perform annual audits. We determined that: Code Enforcement Department (Code Enforcement) officers did not accurately record collections … (Board) did not comply with New York State Village Law which required the Board to annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
State Comptroller Thomas P DiNapoli and US Attorney James P Kennedy Jr announced today that Richard A Lobur 55 of Akron NY pleaded before US District Judge Elizabeth A Wolford to theft of government money
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesTown of Volney – Financial Operations Oversight (2024M-93)
… The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. Transparency was impaired because the … Reports (AFRs), a report of a town’s fiscal position and results of operations, were not filed with the New York State …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Putnam Central School District – Fund Balance Management (2020M-27)
Determine whether District officials effectively managed the general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/putnam-2020-27.pdfMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/minerva-2020-60.pdfHoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… announced the guilty plea of Amber Diacetis, a 30-year-old Albany woman, and the indictment of Devin Zielinski, 33, for … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … announced the guilty plea of Amber Diacetis a 30yearold Albany woman and the indictment of Devin Zielinski 33 for …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerMillbrook Central School District – Information Technology – User Accounts (2021M-48)
Determine whether Millbrook Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/millbrook-2021-48.pdfAccounts Payable Advisory No. 2
… ACH Payments in SFS Reference Information: This advisory is intended for Business Units who select a location of MAINCHECK when the default payment location is MAINEPAY. Business Units should not change the default …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsPersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDownsville Fire District – Procurement and Claims Audit (2022M-130)
… complete report – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire … that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
audit, charter school, Henry Johnson
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/henry-johnson-charter-school-2023-32.pdfLakeland Central School District - Reserves Management (2019M-113)
… Determine whether the Board properly managed reserves. Key Findings The Board did not adopt written policies establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The District’s tax …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
audit, school, valley stream 24, new hire paperwork
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/valley-stream-union-free-school-district-2022-189.pdf