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Eastport Fire District – Procurement (2025M-50)
… (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Charter 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-174Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… Kennedy, Jr. announced today that Richard A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. … the defendant deposited into his account at the Bank of Akron, $18,000 of grant funds intended to be used for … to buy a truck, lawnmower and camper, and a payment to Akron Mobile Home Park. "Mr. Lobur took nearly $40,000 in …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
Did the Caneadea Fire District (District) Secretary/Treasurer (Treasurer) record and report financial transactions in a timely and accurate manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/caneadea-fire-district-2025-118.pdfYour Pension and Planning for Retirement
… Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementOpinion 93-26
… to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may … treatment (Town Law, §198[10-f][a][ii]). Town Law, §§202(3) and 202-a(1) provide that the costs of establishment …
https://www.osc.ny.gov/legal-opinions/opinion-93-26East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… In addition, drivers incorrectly documented or did not document their driver ID numbers 33 times, and incorrectly documented odometer readings or did not document the readings 235 times. This information is needed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… of Devin Zielinski, 33, for stealing over $230,000 from an elderly victim. “Forcing an elderly man to live in … a monthly income of $3,526 for his pension and $2,138 from Social Security. The defendants persuaded the victim to … were not being paid due to his isolation and condition. From January 2018 to August 2023, a total of $338,000 in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerNational School Lunch, Breakfast Programs – Federal Funding and New York
… The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and … Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools … The National School Lunch Program NSLP Assistance Listing Number 10555 and the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsAccounts Payable Advisory No. 2
… 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-sfsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… with St. Lawrence County District Attorney Mary Rain and St. Lawrence County Sheriff Kevin Wells, she was …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… adequate policies and procedures to protect the District’s information technology assets. Key Recommendations Adopt … reserve fund. Adopt policies and procedures governing information technology, including a breach notification … GalenClyde Joint Fire District Board Oversight and Information Technology 2014M329 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… town, and kept for himself cash paid to the town for scrap metal, fines and the sale of equipment, among other things. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townControls Over Computers (Follow-Up)
… for the protection of the environmental health, welfare, and natural resources of the City and its residents. The Department manages the City's water supply, 14 in-City wastewater treatment plants, as well … the Department also regulates air quality and hazardous waste. As of June 30, 2013, the Department had 5,571 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followCherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfSelected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… Objective To determine whether the New York City Department of Finance … summonses totaling more than $2.8 billion that were issued to vehicles for parking, red light camera, bus lane camera, … summonses that are disputed by the respondents. To accomplish these tasks, DOF maintains its Summons Tracking …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… be attached by the agency when submitting the transaction online. Agencies who bulkload ROA transactions can attach … Online agencies enter an Adjustment Voucher in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationFiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfFuel Purchases
… controls and accountability over fuel procurement, delivery, storage, and usage. However, we identified certain …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdf