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Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… (46), for allegedly embezzling over $55,000 from the West Ghent Volunteer Fire Company. An indictment unsealed … Thomas P. DiNapoli said. "But Gail Cesternino, then West Ghent's VFC secretary/treasurer, allegedly fleeced her … 46 for allegedly embezzling over $55000 from the West Ghent Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fOnTECH Charter High School - Information Technology (2023M-71)
… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71State Agencies Bulletin No. 1411
… string is lapsing on 6/30/2015, agencies must insert a new row into the Department Budget Table USA (refer to Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1486
… All agencies with appropriations due to lapse on June 30, 2016 Background Appropriations allocated to certain … charges. Effective Date(s) Institution pay checks dated July 7, 2016 and Administration pay checks dated July 13, 2016 OSC Actions OSC has provided a spreadsheet of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-eventsPersonal 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-taxComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Allegany … Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and accountability for … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Allegany …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Bolton Central School District - Fund Balance Management (2018M-249)
… of fund balance that will be used to fund operations based on historical trends or other relevant information. Reduce … to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Safety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The audit covered the period January 1, 2015 to … To determine if the Department of Agriculture and Markets adequately oversees the seizure of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1573
… string is lapsing on 6/30/2017, agencies should insert a new row into the Department Budget Table USA in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1573-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1748
… all current position pools that are affected by lapsing. A link will be posted on the PayServ Bulletin Board as well as … updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with the position pool is lapsing they will need to contact their Appropriation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, … Educational Services is a public entity created to provide shared educational programs and services to 25 component school districts. BOCES is governed by a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfCollege of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education … Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent postsecondary … To determine whether College of Mount Saint Vincent management complied with the Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programVillage of Weedsport – Financial Management (2025M-76)
… As a result, the Board cannot ensure it is raising only the necessary real property taxes and is financing …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice … accounted for and the Court’s computer system was not used to generate a balance due report. Cases in which payment was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and … period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was … her monthly public pension. This sentence represents the first time a public official in New York State surrendered …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an … the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16