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Town of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … and certain disbursements were made without knowing what was purchased or whether the disbursements were for appropriate School purposes. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… to January 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board … The Board did not require bar committee members to have a second member present while conducting cash counts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Town of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s … and reports. Background The Town is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fRetirement Online Security Administrator Authorization Form for State Employers (RS5547)
This form is for State employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5547.pdfRetirement Online Security Administrator Authorization Form for Local Employers (RS5546)
This form is for local employers to authorize a Security Administrator for Retirement Online, who will be responsible for submitting their location’s security authorization requests and monitoring individuals’ security access.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5546.pdfOpinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to … as a term of his or her employment. Moreover, the payment does not fall within any of the exclusions from “other … pay, since the payment is for the assumption of additional work duties, as opposed to additional working hours ( compare …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … to the Board, but has filed the required annual financial report as of fiscal year 2011 with the OSC. The Board does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant … $4,000 from the Village. The arrest was the result of a joint investigation between Comptroller DiNapoli’s Office, … York State Police. “Ms. Miele allegedly used her position to defraud the Village of Horseheads for her personal gain …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDivision of Housing and Community Renewal Bulletin No. DH-136
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … of the employee’s qualifying position (noted in General Comments) and the percentage attributed to such position on … is different than the prior year, in order for overtime to calculate correctly, agencies must submit overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-136-october-2024-district-council-37-dc-37-rent-regulationDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… guilty today to grand larceny for pocketing over $35,000 in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart tried to game the system and used her position of trust to steal tens of thousands in public funds,” said DiNapoli. "I thank Fulton County …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli announced. "Ms. Hart … in the third degree, class D felonies, and released on her own recognizance. She is due back in court on June 19, … allegedly misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftDiNapoli and Rice Halt Pension Scam
… Detective Sergeant Terrance Hoffman for taking $465,647 in illegal pension payments from the New York State and Local Police and Fire Retirement System. “This is an egregious exploitation of public funds,” DiNapoli said. … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamVillage of Clayton – Claims Auditing (2021M-81)
… Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts as required. Of the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or … growth rates after the dips and rebounds caused by the COVID pandemic.” DiNapoli noted second quarter growth over last year continued to be strong …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022State Agencies Bulletin No. 1506
… agencies with procedures for updating employee health insurance eligibility records in the payroll system. Affected … capture and report if an employee is eligible for health insurance coverage and the date the employee is eligible for … 2016, OSC will initially populate the “Eligible for Health Insurance” and “Date Eligible for Health Insurance” fields …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information. … controls to safeguard information contained in the network and financial system. Personal Internet use was found on …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyState Agencies Bulletin No. 2117
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS … deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … and audited by OSC. However, if the AC-230 corresponds with a direct deposited payroll check the AC230 will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… expected to be one-third lower than its recent peak of $8.9 billion two years earlier. Through March 31, the state has … is projected to rise 4.1 percent this year, to $63.9 billion, and to reach $73.7 billion by the end of the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risks