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Village of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… card, most of which funded his private HVAC business, Amazon purchases and payments to Verizon Wireless. He also …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentTown of Hartwick – Financial Condition (2013M-118)
… financial plans for three of its major operating funds but repeatedly relied on transfers from the general … to finance operations in the highway and fire protection funds. Although Town officials accounted for these three funds individually, they maintained a consolidated checking …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
New York State Comptroller Thomas P DiNapoli and Ontario County District Attorney James Ritts announced today that Becky Smith Shaver pleaded guilty to grand larceny for stealing over $2000 in pension payments from the New York State and Local Retirement System NYSLRS
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Reading – Financial Management (2013M-217)
… our audit was to evaluate the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Key Recommendations Audit and approve all claims prior to payment, except as otherwise provided by law. Ensure that all Library funds are in the custody of the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the District and is … 2013 budgeted operating expenditures are approximately $2.6 million. Key Findings The Board needs to improve controls …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… being convicted of stealing nearly $85,000 in New York state pension payments meant for her deceased father, State … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionLivingston County Court and Trust Funds (2022-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4DiNapoli Encourages New Yorkers to Save for College
… State Comptroller Thomas P. DiNapoli is encouraging New … loans. "Too many new college graduates are weighed down by a heavy debt burden that may take years to pay off," … grandparents and others can use the program to save money to help cover qualified higher educational expenses …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeTax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible … Filing website Enrollment Instructions [pdf] Instructions for reporting tax cap compliance data [pdf] Education Law …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceLaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfControls Over Cash Advance Accounts (2014-S-22)
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly account
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s22.pdfSUNY Bulletin No. SU-203
… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the Agreement between the State of New York and the United University Professions. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesSUNY Bulletin No. SU-209
… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the Agreement between the State of New York and the United University Professions. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-209-2014-2016-deficit-reduction-plan-psnu-employeesWhat is a Defined Benefit Plan?
… a monthly pension payment for the rest of your life. How Defined Benefit Plans Work Defined benefit pension plans, … members and employers. However, the biggest contributor to your pension plan is the New York State Common Retirement … defined contribution plan, the employer, employee or both make contributions to an individual retirement account, and …
https://www.osc.ny.gov/retirement/members/defined-benefit-planTown of Pendleton – Special Districts (2018M-4)
Town of Pendleton Special Districts 2018M4
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) … timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card purchases totaling $4,680 …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits