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Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… The Cheektowaga-Sloan Union Free School District is located in the Towns of Cheektowaga and West Seneca in … four schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General … fund balance to be within the statutory limit but it was actually understated by more than $2.7 million because …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andLansing Fire District – Financial Condition (2013M-80)
… to December 31, 2012. Background The Lansing Fire District is a district corporation of the State, distinct and separate … the Town of Lansing and the County of Tompkins in which it is located. The Board of Fire Commissioners (Board) consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, … operates three schools with approximately 870 students, is governed by an elected seven-member Board of Education. … the District only used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172County of Rockland – Budget Review (B6-16-19)
… each year, starting with the fiscal year during which it was authorized to issue obligations and for each … succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… report – pdf] Audit Objective Determine whether the Fine Fire District (District) officials adequately monitored … indicated they plan to take corrective action. … audit fine fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Skaneateles – Claims Auditing (2024M-68)
… prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the … Additionally, some claims were not adequately supported or were paid without approval. Of the 348 claims we reviewed … goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… charges were properly approved and supported. Therefore, it could not be determined whether all charges were for … these departments. 288 charges totaling $64,925 did not have adequate support including a specific District purpose, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Leicester – Financial Management (2025M-2)
Determine whether the Town of Leicester Town Board Board effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Collection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) properly collects … through July 7, 2015. Background The Department’s Division of Materials Management (Division) is responsible for … fees and surcharges due to the Environmental Protection Fun …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesSales Tax Vendor Registration Practices (Follow-Up)
… Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About the Program The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … these sales to register for a Certificate of Authority (COA), collect the tax from customers, and remit the tax to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… United States Attorney Hartunian and the Federal Bureau of Investigations to hold accountable those who violate the … guilty to Grand Larceny in the Fourth Degree in Saratoga County Court. The Honorable Matthew J. Sypniewski sentenced Wormuth to 10 months of incarceration in the county jail with said term to run concurrent with a term of …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… officials adequately safeguarded information technology (IT) assets. Key Findings The water and sewer infrastructure … operational expenses. The Board did not develop proper IT controls. Key Recommendations Develop comprehensive … improvement costs. Develop and implement written IT policies and procedures. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… In the first, and separate case, former Police Chief Peter Volkmann was sentenced on July 19, 2021 to pay nearly …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageCairo-Durham Central School District – Information Technology (2017M-246)
… Purpose of Audit The purpose of our audit was to determine whether District officials … accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Unified Court System Bulletin No. UCS-246
… Be in a title in the Court Clerical series and assigned to trial courts in the First and Second Department; and Have a … Be in a title in the Court Clerical series and assigned to trial courts in the First and Second Department; and Have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-246-uniform-maintenance-uniform-blazer-lump-sum-payment-and-juneAccidental Disability – Article 14 Benefits
… by your own willful negligence. or You are awarded primary Social Security disability benefits and It is determined that the … Compensation benefit payable and 50 percent of the primary Social Security benefit. If you are receiving Social Security …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityUnified Court System Bulletin No. UCS-272
… the Longevity Bonus (JLO). In addition, employees must have completed at least 20 years of continuous service, 25 … the April 2019 UCS Longevity Bonus provided the employee: Is in an eligible bargaining unit on 04/01/2019; and Has … Bonus Payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax Information The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-272-april-2019-state-new-york-unified-court-system-ucs-longevity