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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… time records. District officials do not ensure that access rights to the payroll and human resource modules within the computerized accounting … to update and edit employee leave time in the payroll and human resource modules. Review the conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsNational Directory of New Hires Data Security
… Assistance (Office) is responsible for supervising State programs that provide assistance and support to … Services). The Directory data is composed of information on new hires, quarterly wage, and unemployment insurance. The … recipients as well as maintain program integrity. All state agencies that receive and process Directory data must …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three … The scope of the Statewide Financial System includes the last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiNapoli Releases Bond Calendar for Fourth Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major … authorities during the fourth quarter of 2022. The planned sales of $5.65 billion include $5.43 billion of new money and … of which is for refunding purposes. The anticipated sales in the fourth quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, … an investigation by DiNapoli’s office. “Mr. Glinski tried to hide his mother’s death to cash her pension checks. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherBusiness Partners
… an independent medical examiner, you may be considered a business partner. For additional information, please see the … notifies the applicant, other interested parties and all business partners of the time and place of the hearing. … hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersEmpire BlueCross – Overpayments for Physician-Administered Drugs
… incorrectly processed by Empire whereby Empire paid the full price even though the facility billed $0.01 (no-cost); …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsAnnual Employer Contributions – Employer Contributions and Rates
… during State Fiscal Year April 1, 2024 – March 31, 2025; and The rates from the Actuarial Valuation for State Fiscal Year April 1, 2024 – March 31, 2025, which were issued in September 2024 (for more … by your organization during State Fiscal Year April 1, 2025 – March 31, 2026; and The rates from the Actuarial …
https://www.osc.ny.gov/retirement/employers/contributions/annual-employer-contributionsTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … for securities will include any dividends or accruals that have been earned by the security since the date we received … a calendar year includes: Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … schedule for the planned bond sales for the state, New York City and major public authorities during the third … planned sales of $8.58 billion include $4.69 billion of new money and $3.89 billion of refundings or reofferings as …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases School District Audits
… County) The district accumulated unrestricted fund balance of more than $2.7 million as of June 30, 2018 (29 percent of 2018-19 appropriations) and exceeded the statutory limit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … Comptroller is authorized , at his discretion, to review and approve certain State authority contracts that are valued at greater than $1 million and which are awarded noncompetitively or paid in whole or …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyAudits of Local Governments: The Audit Process
… York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The audit team …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… Board of Cooperative Educational Services (BOCES) is an association of 12 component school districts. The … which delivers services to approximately 1,200 students, is governed by a 12-member Board of Education elected by the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mCity of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to … action. Appendix B includes our comment on an issue raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingVillage of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228