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Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … the annual operating surpluses to fund nine reserves that, as of June 30, 2013, totaled $4.6 million. Six of the nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and monthly banking transaction reports. The Board did not receive quarterly and annual balance sheets and monthly banking transaction reports, as required by the Agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Laurens – Budgeting Practices (2013M-204)
… 2008 to 2012. Of this amount, $1.3 million is related to flood revenues. The Board budgeted $6.2 million in … spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it … how much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … Surplus fund balance is no longer available for use as a financing source for Village operations. The Board will be … of reducing expenditures or identifying revenues or other financing sources. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… has not, in all cases, been in accordance with Board authorizations. Deposits were not always made timely. The … balanced budgets, using actual financial results from prior years and other relevant and available data. Monitor … to ensure that activity is in accordance with Board authorizations. Deposit all money collected intact and within …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member Board of Trustees, elected by …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Monsey Fire District – Board Oversight (2020M-62), released in July … The purpose of our review was to assess the Monsey Fire Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCrown Point Fire District – Audit Follow-Up (2024M-29-F)
… Point Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … Crown Point Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/crown-point-fire-district-audit-follow-2024m-29-fNY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… Fund (the Fund), released the following statement today in regarding Facebook CEO Mark Zuckerberg’s Senate testimony. The Fund holds shares in Facebook valued at more than $1 billion. "Facebook needs … from its platform. The company has already suffered a drop in value and severe reputational damage and failure to …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyDepartment of Transportation Bulletin No. DOT-20
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payment will be made in a separate check dated June 6, 2012, Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceNYS Common Retirement Fund Announces Second Quarter Results
… in the second quarter of the Fund’s 2015-2016 fiscal year was -4.13 percent for the three-month period ending … third quarter, there is no question that this is a tough year for investors.” The Fund's estimated value reflects … managed and best funded plans in the nation. Its fiscal year ends March 31, 2016. …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsXII.5.K Federally Reportable Payments – XII. Expenditures
… from tax exempt hospitals or extended care facilities All attorney services except for real estate transactions. What … directly to attorneys Payments made directly to an attorney for settlements or judgments Business Units do not … or joint payments are being made to the claimant and/or an attorney or law firm (attorney), one or two Forms 1099-MISC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsState Agencies Bulletin No. 1160
… Non-Arbitration eligible employees represented by NYSCOPBA in Bargaining Unit 21 Background Pending legislation, which … than those listed above due to a return to the payroll from an Approved Leave Without Pay. The Earnings Begin Dates, … automatically calculate retroactive payments resulting from the above increases. For eligible employees who have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andState Police Accidental Disability (Section 363-bb) – State Police Plan
… your duties as the natural and proximate result of an accident sustained in service that was not caused by your own … service, voluntarily or involuntarily, subsequent to the accident, your application must be filed within two years after your discontinuance from service. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1518/state-police-accidental-disability-section-363-bbDiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother
… woman pleaded guilty to stealing more than $121,000 in state pension checks that were sent to her deceased … today. The defendant, Elona Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s death to … Pension System is a benefit for those who give themselves in service to others in the state,” Baxter said. “I applaud …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmotherResponsibility for IT Internal Controls – Information Technology Governance
… assurance that operations are functioning as intended. In general, properly designed and implemented controls reduce … performed effectively and assets are safeguarded. The CEO in turn relies upon managers and department heads to … to help inform staff how to achieve objectives set forth in policies. Some local governments and schools use an IT …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… his mother’s public pension payments following her death in April of 2021. “Mr. Johnson allegedly took advantage of … his bank account, where he thereafter spent the funds. In June of 2023, Johnson was interviewed by investigators … was arraigned on Oct. 11 before Judge Anna Acquafredda in Suffolk County District Court. His next court date is Oct. …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsControls Over Selected Expenditures
… to innocent victims of crime and their families in a timely, efficient, and compassionate manner; to fund … by the Governor. A 20-member advisory council assists in forming policies addressing the problems of crime victims … providers for forensic rape examination (FRE) services. In addition to these services, OVS awards grants to VAPs that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… funds were properly monitored to prevent fraud, waste and abuse. Our audit covered the period April 30, 2009 to June 30, 2012. Background The LIRR, a constituent of the … Recovery Act requires that instances of fraud, waste and abuse are mitigated and that there is a high level of …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds