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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andReview of Trivision Tek Group, Inc.
… State Development Corporation (ESD) to Trivision Tek Group, Inc. (Trivision) under Grant Disbursement Agreement … Empire State Development Corporation ESD to Trivision Tek Group Inc Trivisio …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year … of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Philipstown – Financial Management (2024M-100)
… and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation and maintenance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… several years. Sheppard pleaded guilty today to two counts of attempted tampering with public records, an E felony, in … Kevin Wells for their partnership on this case.” As part of her plea agreement, Sheppard resign her clerk’s job and a … $18 million in ordered restitution since 2011. The audit of DePeyster’s town clerk and tax collection is pending. …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Wallkill Central School District – Claims Auditing (2023M-52)
… for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not included in the claims … reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… funding of critical programs in jeopardy. There is still too much spending through lump sums without details, and the …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Village of Livonia – Board Oversight and Information Technology (2014M-221)
… 15, 2014. Background The Village of Livonia is located in the Town of Livonia in Livingston County and has a population of approximately … that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardState Agencies Bulletin No. 145
… automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately Automatic … the amount an employee should have been paid for a closed contract period, the adjustment will automatically be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… did not own or could not provide support for. $11,258 for Christmas gifts that included, but were not limited to, gift cards, clothing, drones and video games. $10,853 for one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163What to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments General Municipal Law (GML) Section 207-a and 207-c payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportState Comptroller DiNapoli Releases School District Audits
… student records and found that 114 students were provided with textbooks even though the district's records did not … documentation. The school did not have written agreements with six service providers that were paid $43,144. The school … Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Galen – Financial Management (2014M-341)
… reserves within the operating funds that financed them and does not budget to fund reserves, and several reserves have … audit the books and records of the Supervisor. The Board does not adequately oversee and monitor the operations and …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341WSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were appropriate. Background New York State … The objective of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incOpinion 88-26
… GENERAL MUNICIPAL LAW, §72-h; LOCAL FINANCE LAW, §11.00(a): A town may issue obligations to finance the construction … a State Police facility located within the town so that it can obtain the benefits of increased police protection … duties in rural areas and authorizes the acquisition of property in connection therewith. This provision, however, …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 2010-3
… protection services, loss or damage to fire equipment, and premiums for insurance coverage against such loss or damage (1989 Ops St … or town a sum for any increases in the cost of VFBL insurance attributable to the protected area during the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 89-21
… that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees … highways in a reasonably safe condition, is responsible for removing overhanging or broken branches from trees within … on line between two towns divided into districts and each district considered as belonging to town to which allotted …
https://www.osc.ny.gov/legal-opinions/opinion-89-21SUNY Bulletin No. SU-350
… who are 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-services