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DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years probation and ordered to pay full restitution … County Sheriff’s Office for working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced … Lisa Stone was sentenced to five years probation and ordered to …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Town of Norwich – Justice Court (S9-14-3)
… the audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Liberty Central School District – Budget Review (B4-14-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … the accumulated deficit in the District’s general and food service funds as of June 30, 2002. Local Finance Law … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6State Agencies Bulletin No. 298
… rates, and limits effective 01-01-2002. The yearly regular contribution amount for Deferred Compensation has been increased from $8,500 to … twice the allowable regular contribution, for a combined maximum total contribution of $22,000 for calendar year 2002. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Village of Painted Post – Board Oversight (2017M-92)
… activities for the period July 1, 2015 through October 24, 2016. Background The Village of Painted Post is located … operating funds. The Board did not perform or provide for annual audits of the Clerk-Treasurer’s records and reports as … actual results against the adopted budget. Perform an annual audit of the Treasurer’s annual financial report and …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Campbell-Savona Central School District -- Budget Review (B2-14-11)
… revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. … obligations to fund operating deficits to submit their tentative budget for the next fiscal year to the State … District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We estimate the minimum …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208License Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… Building principals did not retain cash collection logs from the safes where club money was placed before deposit and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mState Agencies Bulletin No. 2267
… OSC Actions: OSC will update PayServ with the agency name and address provided. Agency Actions: Agencies must … prior to November 15, 2024 . Changes to the agency name field must be within the 30-character limit. Please … Department ID number(s) along with the correct agency name/return address in the email. Note: Changes made to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2267-verification-agency-return-address-employee-form-w-2-wage-and-taxMiller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Orleans County – Court and Trust Funds (2024-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Pavilion Central School District – Claims Audit (2024M-108)
… and services to be procured through competitive processes. 134 claims totaling approximately $444,000 lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Avon Central School District – Financial Management (2024M-75)
… However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Sherman Central School District – Claims Audit (2024M-92)
… Of the 303 claims reviewed totaling $1,345,790, 233 claims (77 percent) totaling approximately $1,325,105 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City … always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also did … certain employees did not receive separation payments and health insurance buyouts in accordance with contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolCompliance With the Clery Act (Follow-Up)
… audit report, Compliance With the Clery Act (Report 2013-S-70). Background In 1990, Congress enacted the Clery Act, … to help the public make informed decisions when choosing a college for educational or employment purposes. Our initial … could affect the public's ability to accurately assess college safety and security and make valid comparisons among …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-follow