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Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state insurers. General fund budgeted … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… to cheat the state retirement system,” DiNapoli said. “Now they have been brought to justice and will have to repay … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free 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/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the … costing $4,962, which management characterized as a gift for their years of service and dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a gift, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Travel Advisory No. 11
… (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsRochester City School District – Payroll and Procurement (2016M-435)
… Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which … for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we identified over $356,600 in incorrect or unsupported payments. Hundreds of staff …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435North Shore Central School District – Fuel Inventory (2017M-89)
… Purpose of Audit The purpose of our audit was to evaluate the … The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mAdirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC … the principal owner that provided the necessary details of service and compensation. Key Recommendations Ensure that … Enter into written agreements will all professional service providers. … Marlboro Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207North Colonie Central School District – Claims Processing (2013M-9)
… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … supported and that goods and services have been received in the amount and price as ordered prior to payment. We … them to see if they were properly supported and audited in a timely manner. All of the 45 claims tested were audited …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultHammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village … of Montgomery’s (Village’s) progress, as of July 2024, in implementing our recommendations in the audit report Village of Montgomery – Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fWhat to Report – Legacy Reporting
… Governor’s annual salary. For the current amount, refer to the Earnings Limits page in the enhanced reporting guide . … overtime should be reported. Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page … requirements must be reported, and is pensionable. If you have questions, visit our Public Safety Overtime page , …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… - pdf] Purpose of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) … As a result, the District levied more taxes than needed to fund operations and exceeded the 4 percent statutory limit … District officials made unbudgeted year-end transfers to reserves and the capital projects fund. The audit included …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fDiNapoli Releases Review of First Quarter State Revenue Collections
… personal income tax (PIT) receipts in June, according to a report on state finances issued today by New York State … from AXA Equitable and $715 million from Credit Suisse. Another $2.2 billion was received July 20, after the close of … from a year earlier. A copy of the first quarter report can be found at: …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Lifespire provides assistance to individuals with mental developmental disabilities. Formed in 1951, the … employment, and residential, behavioral, prevocational, mental health, and family support. Lifespire receives funding from …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualCUNY Bulletin No. CU-487
… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … be completed by paychecks dated 03/19/15. Agency Actions In order to process the Summer 2014 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundationDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… of approximately $1.4 million from a decedent's estate for which he served as a court-appointed … administrator. "Administrators should protect an estate and serve its heirs, not steal from them," DiNapoli … individual charged in trying to allegedly exploit this estate identified as part of our joint investigation. I thank …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointed