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Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
The purpose of our audit was to assess the oversight of the Districts financial operations for the period January 1 2011 to December 27 2012
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25City of Long Beach – Budget Review (B7-14-12)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Am I Required to Have an Audit?
… Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by an … more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, … Other external audits of one type or another may also be required pursuant to the terms of specific contracts, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… Objective To determine if the Office of General Services (OGS) has developed targets and plans to … EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for pursuing energy … environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… funds, according to State Comptroller Thomas P. DiNapoli. Debra Kelley pocketed cash fees she collected from the … funds according to State Comptroller Thomas P DiNapoli Debra Kelley pocketed cash fees she collected from the public …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional … also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. Brown allegedly cheated his …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftDiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… initially accused of defrauding the district of $20,755 by laundering payments through a relative, who had a cleaning … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… fraudulent vouchers and falsified records to trick the village into paying his personal expenses. "Mr. Harrian allegedly abused his authority to deceive the residents he was supposed to serve," State Comptroller … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageHamburg Central School District – Capital Project (2014M-129)
… is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hourly Based Information Technology Services
… objectives were to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill … to procure short-term hourly information technology services. Each HBITS contract includes a pricing schedule …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesRoosevelt Fire District – Length of Service Award Program (2025M-40)
… to cover all benefits paid to the LOSAP participants and beneficiaries. By obtaining an annual LOSAP audit or … volunteers. Given that most LOSAP plans require investment and actuarial expertise, it remains important that the plans … audit. Comply with the District’s procurement policies and procedures when seeking to contract for LOSAP investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers … receipts that are remitted to her for deposit and that student treasurers complete profit and loss statements in a … profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraKing Center Charter School – Purchasing (2013M-215)
… of Audit The purpose of our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first charter school to … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Hyde Park Central School District – Financial Management Practices (2012M-172)
… 3,800 students and 800 employees. The District is governed by the Board of Education which comprises seven elected … reports to the Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets … fund balance within the allowed legal limits. Develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… and living circumstances. Assistant United States Attorney Winston David Holliday, Jr., of the Columbia office handled …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… (OMH). The Institute conducts clinical trials and research studies relating to the treatment of mental illness. The …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… New York’s 529 College Saving Program has helped New York students and families pay for more than $287 million in college-related expenses this year, New York State … New Yorks 529 College Saving Program has helped New York students and families pay for more than $287 million in collegerelated …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining … (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals vendors contractors Topics …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesDelaware County – Court and Trust Funds (2022-C&T-2)
… Review The purpose of our review was to determine whether County officials established appropriate controls to … may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments … in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2