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Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Richmondville – Administration of Grant Moneys (2013M-374)
… Purpose of Audit The purpose of our audit was to review the Board’s administration of grant fund moneys for … a population of approximately 2,600 residents. A project to redevelop commercial property in the Town cost … The facility opened in October 2012 but was forced to close 11 months later because utilities were turned off …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s … officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial condition. The practice of overestimating appropriations each …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementVillage of Poquott – Justice Court Operations (2019M-214)
… clerk deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in October 2016 when she transferred the money between two accounts. The … clerk, including reviewing bank reconciliations (which are currently not being prepared) with documentation or …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and … whether employees may earn overtime when working from home. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mEast Irondequoit Central School District - Financial Management (2019M-28)
Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Westchester County - Financial Condition (2018M-151)
… The general fund owes the sewer funds approximately $50 million. Key Recommendations Increase recurring revenues …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186State Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit (EIC). Affected … To explain the procedure for the annual review of employees with Earned Income Credit EIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditState Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected … Immediately Agency Actions Agency personnel should take appropriate steps to safeguard the NYS EmplID as well as … data in the Payroll System. Agency personnel should take the following steps to protect the data: Treat the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemDiNapoli: State's Cash Position is Strong
… were $26.9 billion, $119.3 million higher than projected in the latest Financial Plan update but 1.3 percent less than … because of lower personal income tax (PIT) collections in April. Total spending of $52.4 billion through the first … earlier, primarily because of Medicaid. Receipts collected in the General Fund (including transfers from other funds) …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information Management Department repeatedly failed … records and hiring and promotion practices. DiNapoli’s auditors found the department repeatedly engaged in … a 70 percent salary increase without meeting the position’s minimum qualifications. Six of 24 employees audited had …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesDiNapoli Releases December State Cash Report
… billion more than initially anticipated, with another $1.3 billion expected. "Strong tax collections in December … Tax collections through the first three quarters increased 1.5 percent, or $714.5 million, from a year earlier. The … in personal income tax (PIT) (up $337.2 million or 1.1 percent) and consumption taxes (up $243 million or 2.1 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-december-state-cash-reportDiNapoli: Village Fiscal Stress Declines Again
… year ending on May 31. The state has 10 villages with a Dec. 31 fiscal year end date that are not included on this …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-againDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… state pensioner pleaded guilty today to identity theft in connection with his theft of nearly $80,000 in pension payments. The defendant, Richard Gaines Jr., 55, of Daytona Beach, Florida was arrested in November 2024 following an investigation by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-fatherDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling $329,225,000 through a competitive sale. Specifically, the sales were $142,555,000 of Series … will result in lower debt service payments, saving New York taxpayers approximately $33.2 million on a cash flow …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedXII.6.J Paying a Refund – XII. Expenditures
… Financial System, refund vouchers will be processed using single payment vouchers and single payment Vendor IDs … Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … X, Section 5.B - Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… public funds to pay for groceries, cooking classes, liquor store purchases, a subscription, gift shop purchases, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… the Office of General Services’ Business Service Center (BSC) needs guidance, staff should reach out to their designated BSC liaison to assist them with this process. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-charges