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Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … Services is a public entity serving 19 component school districts. BOCES, which provides more than 1,400 educational and administrative programs to its 19 component and other …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… 60, and Mary Nash, 59, who hid their mother’s death to collect nearly $22,000 in her state pension payments from 2013 to 2015. The two Westchester County residents each pleaded guilty to one count of felony grand larceny in the fourth degree. … Bigelow 60 and Mary Nash 59 who hid their mothers death to collect nearly $22000 in her state pension payments from …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdfCity of Glen Cove – Budget Review (B7-16-12)
… for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … City of Glen Cove Budget Review B71612 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12XII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s request. The Bureau has established codes for the most common … Business Unit review to ensure appropriateness 11 Payment is not due/expenditure not incurred 12 No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsUnified Court System Bulletin No. UCS-154
… SY and 87 will be made in a separate check dated December 23, 2009. The Uniform Blazer Allowance Payment for employees … Unit G9 Employees must be in an eligible title on November 30, 2009 and Active on the payroll (including paid … should refer to Warren Brasmeister’s memorandum dated November 20, 2009 for a list of eligible titles and payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerHenry Johnson Charter School – Financial Operations (2014M-214)
… of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation … April 30, 2014. Background The Henry Johnson Charter School is a public school not under control of the school board, located in the … Henry Johnson Charter School Financial Operations 2014M214 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Compliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of General Services (OGS) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, … To determine whether the Office of General Services is complying with Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataSchenectady County – Investment Program (2025M-5)
… four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5State Comptroller DiNapoli Releases State Audits
… objective of the program. WCHCC did not submit accurate quarterly MWBE reports for fiscal years 2013-14 and 2014-15 … paid. WCHCC also incorrectly reported payments to a non-MWBE vendor as MWBE utilization. Workers' Compensation … The board made minor payroll allocation errors that had no net impact on the total assessment of about $212 million. …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198DiNapoli: State Education Employment Program For New Yorkers With Disabilities Falling Short
… support for people living with disabilities.” The Adult Career and Continuing Education Services – Vocational … were getting the training, education, rehabilitation, and career development they needed. Moreover, the department … comments. Audit State Education Department: Adult Career and Continuing Education Services Supported Employment …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-state-education-employment-program-new-yorkers-disabilities-falling-shortNorfolk Fire District – Board Oversight (2022M-109)
… of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109DiNapoli: State Tax Revenues Down $3 Billion
… the same period in the previous fiscal year, according to the monthly State Cash Report released today by New York … P. DiNapoli. “Revenues are down and New York continues to withhold billions of dollars in spending due to the fiscal impact of the coronavirus pandemic,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsCUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, … explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesNew York’s Economy and Finances in the COVID-19 Era
… months, despite growth in overall economic activity from the second to the third quarter of 2020. In each of the six surveys from October through December, the combined total of the … each of the Census Bureau’s Household Pulse Survey periods from late August to mid-December. Unemployment Payments …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Cost-Saving Ideas: Managing Workers' Compensation Costs
… can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector … official should review your bill to assess the accuracy of your employees' job classifications and the apportionment … your experience rating. You should request and review a copy of your annual payroll audit (used to determine the job …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsOpinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5