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State Comptroller DiNapoli Releases School District Audits
… reserve and did not use the funds to pay related debt as required. As a result, the district was not transparent with … consistently overestimated general fund appropriations from 2018-19 through 2020-21 by a total of $16 million and … competition for the district’s external audit services, as required. Twenty-three claims totaling $49,478 were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… ("USPIS") announced that Gregory Bayard pled guilty to wire fraud today in White Plains federal court. The charge … said. "This is the second individual charged in trying to allegedly exploit this estate identified as part of our … "As a fiduciary of an estate, Gregory Bayard's duty was to protect the assets of the decedent and ensure that the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… The former Town of Throop Supervisor, William Tarby, paid full restitution as part of his … James, and the New York State Police announced today. William Tarby pleaded guilty to grand larceny and official … of his plea agreement, cannot seek public office again. “William Tarby scammed town residents by abusing his position …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… County District Attorney Keith Slep and the New York State Police today announced the arrests of Ronda (Brundage) Kish and Marion Brundage for … County District Attorney’s Office and the New York State Police. “These two officials allegedly used money meant for …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… system access is granted to employees appropriately and prohibit employees from modifying their own time records. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ purchasing practices for the period July … equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language for addressing the procurement …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations … 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a … The purpose of our audit was to evaluate the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Heuvelton Central School District – Procurement (2023M-55)
… Officials: Could not support they used competition, as required, to make purchases totaling $189,497. Did not seek … procuring professional services and insurance coverage from 10 vendors totaling $310,212. They also did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsDiNapoli Releases State Cash Report
… of $8.1 billion in June were stronger than expected, and collections for the first quarter of the fiscal year were … gains in quarterly estimated personal income tax payments and estate and gift taxes. Total tax receipts of $20.6 billion for the … of $81 billion in June were stronger than expected and collections for the first quarter of the fiscal year were …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-state-cash-reportDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… by up to $250 annually over five years, and proposes the DREAM Act to make certain undocumented immigrants eligible …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightState Agencies Bulletin No. 885
… Purpose To notify agencies of the secondary reduction in employee contributions. Affected Employees Contributory … 125-A, Section 6252 2(c), eliminating the mandatory employee contribution for members who have ten (10) or more … or more years of membership will receive a reduction in employee contributions over a phased-in period, ultimately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 fiscal year audit was completed … with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Opinion 92-36
… to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire … and maintaining the telecommunication equipment and telephone services needed t o provide an enhanced 911 emergency telephone system to serve such municipality . (emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Belfast Central School District – Procurement (2016M-317)
… in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… April 6, 2015, concluded that neither City University of New York (CUNY) nor York College had adequate internal controls over time and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followDiNapoli: Drastic State Revenue Shortfall in April
… significant revenue declines occurred for New York in April as a result of the COVID-19 pandemic and the three … $3.7 billion, falling $7.9 billion or 68.4 percent from April 2019. “New York is facing economic devastation not seen … as measured at three points during the year (April 1-30, May 1-June 30, and July 1-December 31). The April …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-april