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Greenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfLocal Government Management Guide: Capital Projects Fund
A capital projects fund is used to account for the financial resources supporting capital projects during the life of the project.
https://www.osc.ny.gov/files/local-government/publications/pdf/capital-projects-fund.pdfDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… embezzled more than $1.4 million from the estate's bank account. From June 2011 to June 2012, Bayard wrote … 14 checks totaling more than $435,000 from the estate's account to himself. From December 2012 to May 2016, Bayard … of a total of more than $1 million from the estate's account to his personal account. Bayard spent the money on …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS members. You can hear certain account information and …
https://www.osc.ny.gov/retirement/members/automated-phone-serviceDiNapoli: Daughter Allegedly Stole Over $240K in Deceased Father's NYS Pension Payments
… in court on April 14, 2023. The charges filed in this case are merely accusations and the defendant is presumed innocent …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-daughter-allegedly-stole-over-240k-deceased-fathers-nys-pension-paymentsDiNapoli: Former Hannibal Fire Chief and Father Arrested
… Attorney DiMartino said, “I believe these investigations are important because they ensure the public’s trust in our …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly manage network user account controls to help maintain continuity of business … granting, verifying, changing and disabling network user account access, including business office network user account access. Some sensitive information technology control …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… from pension payments made by the New York State and Local Retirement System (NYSLRS) to the defendant’s father who had passed away in 2019. … on Nov. 27, 2024. If convicted, the defendant faces up to 15 years in prison. “Mr. Gaines allegedly exploited his …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherAlternate Contribution Stabilization Program
… Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) enacted in 2010. Like the original program, the Alternate …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
Section 40a of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsCUNY Bulletin No. CU-439
… of Employee Benefits has requested OSC to adjust pre-tax and post-tax transit benefits so as not to exceed 2012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-439-2012-cuny-pre-tax-transit-rate-changesWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… [read complete report - pdf] Audit Objective Determine if: Wyandanch Union … methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeAccounts Payable Advisory No. 5
… USPS and Related Postal Services . Please note there is a new requirement for entering information in the Invoice Field …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and … and accountabilities. Perform, or obtain, an annual audit of the Clerk’s records. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period … February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … Officials did not: Develop written policies and procedures to help ensure fuel inventories were adequately managed. Compare fuel invoices to delivery records. We examined 18 invoices and found …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Benefits
… development. We provide a professional environment where employees are encouraged to push themselves while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision …
https://www.osc.ny.gov/jobs/benefitsComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Hartunian today announced the arrest and indictment of New York State Assemblyman William Scarborough for … state indictment accuses the Southeast Queens Assemblyman of withdrawing and diverting over $40,000 from the bank account of the “Friends of Bill Scarborough” campaign committee and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newState Comptroller DiNapoli Releases Municipal Audits
… (2017M-209) The sheriff's department did not properly account for and manage the inmate and commissary accounts. … officials incorrectly made disbursements from the inmate account for shared expenditures and made disbursements such … as personal inmate telephone charges from the commissary account. Rutland Fire District – Board Oversight (Jefferson …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0