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DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… State Comptroller Thomas P. DiNapoli today announced that Jennifer Colucci, 41, of Hopewell Junction, pleaded guilty to … light and helping to combat abuse of taxpayers’ trust.” “Jennifer Colucci put her greed ahead of the community these … State Comptroller Thomas P DiNapoli today announced that Jennifer Colucci 41 of Hopewell Junction pleaded guilty to …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesTown of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177IT Security: Key 12 Areas of Concern – Information Technology Governance
… Management Area #7 – Access Controls Area #8 – Online Banking Area #9 – Wireless Network Area #10 – Firewalls and … Controls Area #12 – Information Technology Contingency Planning …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-key-12-areas-concernWantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for the period … The purpose of our audit was to examine the Districts internal controls over payroll for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and separation … from service, represent significant costs for the Village. For the 2024-25 fiscal year, the Village’s budgeted … Village officials paid salaries and wages as authorized but …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Rye City School District – Payroll (2024M-2)
… not being made aware of what the District expects to incur in overtime costs and the budgets are not transparent … policies and procedures. Paid six employees $2,097 in overtime wages without proper supporting documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Germantown Central School District – Payroll (2023M-3)
… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Saranac – Payroll (2014M-289)
… over processing payroll and leave time accruals. The Secretary and the building maintenance worker earned and used … because it was kept in an unlocked filing cabinet in the Secretary’s office and was accessible to other Town … payrolls and maintaining leave records. Ensure the Secretary and building maintenance employee discontinue using …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Johnstown – Payroll (2014M-55)
… of our audit was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings … of our audit was to examine the Towns internal controls over payroll for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … 1, 2012 through December 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of … The purpose of our audit was to determine if Town officials established …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Baldwin Public Library – Payroll (2013M-335)
… of Trustees, each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Agencies Bulletin No. 1374
… Purpose The purpose of this bulletin is to provide agency payroll staff with … used to determine the order in which deductions are taken when an employee’s gross salary is insufficient to cover all … Deductions are taken in the following priority: Taxes Retirement Contributions/Arrears SS/Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
Ulster County Community College Retiree Health Insurance and Payroll 2018M123
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Confidential Secretary is responsible for processing all civil fees and bail received and disbursed by the Department … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed … establish compensating controls. Require employees to complete detailed time records and require all supervisors …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Unified Court System Bulletin No. UCS-266.4
… To provide the Unified Court System with an updated list of those unions that submit membership and dues transactions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2664-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.2
… UCS-266.3 Subject Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues Purpose To … internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted … Updated Procedures for Initiating or Terminating Payroll Deductions for Union Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payroll