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Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the … that collections are documented, safeguarded and deposited in a timely manner. Review the Treasurer’s books and records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialState Agencies Bulletin No. 1615
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the … instructions on the agency and BSC responsibilities for processing the SEFA pledge cards. For employees not enrolling … To provide instructions for processing payroll deductions for the SEFA Campaign for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1788
… purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the … of the BSC, the BSC will provide specific instructions for processing the SEFA pledge cards. For employees not enrolling … The purpose of this bulletin is to provide instructions for processing payroll deductions for the SEFA Campaign for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1788-2020-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 1693
… payroll deductions for the SEFA Campaign for the 2019 calendar year Affected Employees All Employees Effective … is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. State … date that is not valid effective the first paycheck of the calendar year. OSC will process the electronic files received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1693-2019-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 1525
… payroll deductions for the SEFA Campaign for the 2017 calendar year. Affected Employees All Employees Effective … is the amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. State … date that is not valid effective the first paycheck of the calendar year. OSC will process the electronic files received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1525-2017-sefa-state-employees-federated-appeal-campaignDiNapoli: Former Riverside Treasurer Embezzles $80K
… extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit released today by State Comptroller Thomas P. … and landfill fees. Johnson also used the village credit card to make $5,000 in personal purchases for items such as …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kState Comptroller DiNapoli Releases Municipal & School Audits
… found 95% of the village’s overtime was paid to the fire marshal and building inspector and was equivalent to 73% and 49% of their … he claimed to have in support of his overtime pay. The building inspector approved his own overtime that totaled …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… ambulance service? Audit Period January 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to … such as selecting individuals through a civil service list, prior to hiring all six EMTs. Without using a civil …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Comptroller DiNapoli Releases School District Audits
… 119 purchases totaling $36,329 had no receipts attached to the claims. Auditors also found 39 receipts totaling $25,342, were not itemized to show the nature or purpose of the purchase. The board … an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsVillage of Islandia – Procurement (2021M-203)
… from a Trustee’s incorporated gas station and auto repair business, which was a prohibited interest. Key …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “ A … insurance and other post employment benefits (OPEB). * * * New York is behind other states when it comes to paying for benefits promised to public … New York is behind other states when it comes to paying for …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training (Westchester …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card … paid prior to board audit and approval, which could result in the district making improper or inappropriate payments. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… accounting software, paid with her personal credit card. The Village should not reimburse anyone other than … as the Clerk-Treasurer performs all aspects of the process without any oversight. As a result, there is an increased …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177State Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial … to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XI-A.2 Purchase Requisitions – XI-A. Purchasing
… AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize the … Preparation: Requisitioners should follow Office of General Services’ (OGS) Procurement Guidelines when … onto the requisition. The Item Master is a repository of items that provides buyers with a standardized list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Town of Berne – Board Oversight (2021M-77)
… reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, timely, and properly … variances between the accounting records and the bank records ranging from about ($135,800) to $31,600. Audit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… the established policy and procedures. As a result, there is no assurance that the purchases were made in the most …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11