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City of North Tonawanda – Audit Follow-Up (2020M-90-F)

… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of … is the City’s legislative branch and is responsible for adopting policies, local laws and ordinances. The Mayor … chief executive officer and is generally responsible for the administration and supervision of City affairs. …

https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f

State Agencies Bulletin No. 948

… year’s exemption must be retained in the employee’s agency payroll office for four (4) years. OSC Actions OSC has … Navigate to Home > Compensate Employees > Maintain Payroll Data (US) > Use > Employee Tax Data. Select the … Navigate to Home > Compensate Employees > Maintain Payroll Data (US) > Use > Employee Tax Data. Select the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdings

DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds

… New York State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-school

DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village

… by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller Thomas P DiNapoli St Lawrence …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-village

DiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength

… New York City’s taxable sales grew by 18.1% in the first three quarters of the latest sales tax year (STY, March 2022 to February …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strength

Leading the Way on Climate Investment

… infrastructure, and other sustainable investments across all asset classes. For more information, see the Fund’s …

https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investment

Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)

… complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute foreign fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceeds

Town of Allen – Town Clerk Collections (2024M-120)

… $3,000 within three business days of being collected for total daily aggregate collections exceeding $250, as … Town Board (Board) to determine whether all collections for culvert pipe sales were properly recorded, reported and remitted to the Supervisor for deposit. Recommendations The audit report includes eight …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120

CUNY Bulletin No. CU-663

… Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November 30 $379.00 Campus … Assistant (full-time) Be in Active pay status for at least 100 working days from June 1 to November 30 $247.50 Campus …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-payment

Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt … Le Roy, Genesee County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled … that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking account. In …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations

State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments

… York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Anthony A. Scarpino, Jr. announced … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …

https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-payments

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… Treasurer did not keep a complete and accurate account of all receipts and disbursements, did not prepare an annual … reports that did not include financial information for all of the Department’s units. The Treasurer did not file IRS …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Town of Chesterfield – Town Clerk (2024M-110)

… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Area #2 – IT Security Training and Awareness – Information Technology Governance

… laws. There have been many accounts of users whose actions caused significant IT system harm or financial losses. They … been tricked into performing actions that threatened or caused harm to their systems. The success of social …

https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness

Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018

… Schools Vocational Supervision Account (SA) to support Bureau of Proprietary School Supervision (Bureau) operations. The Bureau monitors licensed private schools and registered …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018

Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant

… was arraigned today, July 6, 2016, before Bronx Supreme Court Justice Steven Barrett. Bail was set at $30,000 cash and an … John Bode and Charles Sands and Senior Investigators Michael Vazquez, Michael Davis and John Vescio for their …

https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grant

The Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual

… whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its … special education provider located in Onondaga County, New York. CTN provides preschool special education services to …

https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-cost

Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts

… When preparing your annual operating budget for a water or sewer district, consider setting aside money in a capital or repair … capital projects or certain repair costs. Planning today and saving incrementally can help reduce the financial impact …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districts