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Bath Central School District - Online Banking (2018M-79)
… Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and officials did not develop procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Develop realistic estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Penn Yan Central School District – Separation Payments (2015M-258)
… School District is located in the Towns of Barrington, Benton, Jerusalem, Milo and Potter in Yates County, Geneva …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Projected Invoice
… due, the amount you can amortize will be $0. Plan ID and Options Plan ID refers to the retirement plan. Options are additional benefits beyond those offered in the … Salary Base. Projection Factor The Projection Factor is a multiplier based on retirement system and tier, which is used …
https://www.osc.ny.gov/retirement/employers/projected-invoiceVillage of Herkimer – Payroll (2025M-37)
… instead relied on each Village department to complete this task. While both the Police and Fire Departments developed … Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case
… former Highway Superintendent for the Town of Erin, in a public corruption case involving the theft of more than $65,000 in goods and services from the town. Burlew today entered a guilty plea before The Honorable James Hayden in Chemung County Court to the charge of Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-publicComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… charging Graycelia Cizik, 64, a resident of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cizik is alleged to have stolen over $50,000 in … indictment charging Graycelia Cizik 64 a resident of Polk County Florida with the crime of Grand Larceny in the Second …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overComptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… resident of Atlanta, Ga., with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County Court. Cook is charged with stealing over $200,000 in … a resident of Atlanta Ga with the crime of Grand Larceny in the Second Degree a class C felony in Albany County Court …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Comptroller’s website, as are several other webinars and a wide variety of user-friendly publications designed to be …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsAccounts Payable Advisory No. 51
… Financial System (SFS) with sufficient original source documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationDiNapoli Announces State Contract and Payment Actions for February 2017
… $3 million to Child and Family Services of Erie County; and $2.2 million to Mediation Matters, Inc. $292.4 … of vacant forest land on Alden Avenue in Warrensburg, Warren County. $300,000 grant to the village of Woodridge for … for design and other services. $43,000 to Kelley Drye & Warren LLP for special counsel related to the U.S. Attorney's …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Town of Coeymans Recordkeeping and Cash Disbursements 2013M186 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Selected Aspects of Discretionary Spending
… District Transportation Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation services in the Capital District and surrounding areas. The … of $543,400 of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Town of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) maintain … for receiving, disbursing and retaining custody of Town money, maintaining accounting records and providing … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Nyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four schools with … The District is governed by an elected five-member Board of Education. General fund appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… is governed by an elected seven-member Board of Education. General fund budgeted appropriations for the 2015-16 fiscal … approve employee compensation and benefits and ensure that letters of employment clearly evidence this approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-f