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Schenectady County – Investment Program (2025M-5)
… investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive … program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment … the operation of the investment program. However, as of October 31, 2024, the Commissioner of Finance had not …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5DiNapoli: New York City's Finances on Solid Footing
… with the remaining municipal unions, obtain planned health insurance savings and narrow its projected budget … was used to help balance the FY 2015 budget. The city’s financial plan projects budget gaps of $2.6 billion in FY … rising interest rates will constrain Wall Street industry profits in 2014. However, the industry got off to a good …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… the arrest of former Town of Huntington employee Moses K. Johnson, 63, of Huntington, for allegedly stealing his … payments following her death in April of 2021. “Mr. Johnson allegedly took advantage of his mother’s death to …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsCOVID-19 Pandemic Small Business Recovery Grant Program
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … in the original goals of the Program when awarding grants, instead favoring a first-come, first-served …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programTown of Saranac – Town Clerk Operations (2019M-33)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … collections had not been deposited and were unaccounted for. Prepare accountability analyses. The Board did not: … audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Oversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & Community Development (Department) effectively … earlier (some had been on a waiting list for months). Some parents reported paying a fee that ranged between $100 to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementOpinion 91-7
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department … a general ambulance service, or a combination of such services on a town-wide basis or on behalf of a duly …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Oversight of Chronic Absenteeism (Follow-Up)
… and unwelcoming school climates, increase students’ risk for disengagement, low achievement, and dropping out, among …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105DiNapoli: Buffalo Woman Pleads Guilty to Stealing Her Deceased Grandmother's State Pension Payments
… investigative team and the Erie County District Attorney’s Office, her crime was exposed, and she has been held … of Russell began after the Comptroller’s Office received a phone call from someone purporting to be Lorraine Stenclik, … her July 2022 pension payment. The call came from a phone number that was registered to Russell. There were 33 monthly …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-buffalo-woman-pleads-guilty-stealing-her-deceased-grandmothers-state-pension-paymentsLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/livonia-fire-district-2021-97.pdfState Agencies Bulletin No. 1337
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 09/01/14 to reflect the change. The agency must set up a new contract on the Contract pay page reporting the … date to stop the CAL payments. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 834
… back lost time previously deducted in error. Use a minus sign before the amount when reporting the initial lost time … 9/1/08 to reflect the change. The agency must set up a new contract on the Contract Pay page reporting the … using 9/1/08 as the effective date. The agency must set up a new contract on the Contract Pay page using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/834-restoration-contract-pay-and-additional-pay-21p-institution-teachersCoeymans Hollow Fire District – Board Oversight (2021M-211)
… with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in addressing what periodic financial reports the Company had to provide the District. Annual Update Documents … The District should: Include language in the Company’s agreement requiring the Company to provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… fair, and impartial hearing, should he/she decide to contest a Notice of Violation (NOV, or summons). TAB also …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followSpecial Plan for Greene County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-o and 603(k))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1825 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-greene-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsOptional Retirement Plan for County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-p and 603(l))
… (Return to Top) VO1832 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for … Plan for County Sheriffs Undersheriffs Deputy Sheriffs and Correction Officers Sections 89p and 603l …
https://www.osc.ny.gov/retirement/publications/optional-retirement-plan-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officersMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… determine if the provider inappropriately billed Medicaid for vision services. This audit covered the period January 1, … in New York State. Medicaid provides a wide range of medical services, including vision care, to individuals who are economically disadvantaged and/or have special health …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andUnified Court System Bulletin No. UCS-175
… payable in June to those employees appointed between July 1st and December 31st of the previous year, provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-and