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DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments

… $4,303 in restitution for dodging her personal town and county tax payments over several years. Sheppard pleaded … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-payments

Opinion 91-38

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-91-38

Opinion 90-5

… to increase the number of trustees and, if so, by what procedure and for what term the new trustees would be appointed. For purposes … provides for the town board to appoint the trustees, it does not prescribe the manner of increasing the number of …

https://www.osc.ny.gov/legal-opinions/opinion-90-5

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

State Agencies Bulletin No. 2151

… Pay/Inconvenience Pay for 21P Employees If the employee does not have a Location Pay record on the Additional Pay …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachers

State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24

… mental health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The … an analysis in the coming weeks." Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24

XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures

The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assets

XIII.4 Overview – XIII. Employee Expense Reimbursement

… for appropriate expenses and will be reimbursed in accordance with the OSC Travel Manual and collective … (AC 3258-S) Statement of Automobile Travel (AC 160-S). For online agencies: Travelers, or their proxies, must complete … of this Chapter. Process and Transaction Preparation: Online Business Units Employees must scan the forms and …

https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overview

X.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management

… This process allows Business Units to bill and/or pay each other without the need for paper and checks. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customers

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to start … Control of this Guide for details on this setup. At least one Federal fund must be set up in the Project Budget Control …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

Auditing Travel/Conference Claims – Travel and Conference Expense Management

… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims

Oversight of Contract Expenditures of Palladia, Inc.

… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …

https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-inc

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Village of Clayton – Claims Auditing (2021M-81)

… written quotes were obtained for purchases and public works contracts. Key Findings The Board did not properly … written quotes were obtained for purchases and public works contracts …

https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81

XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management

… agency must notify the vendor when reassigning a contract to another agency or department. Where a reassigned … A copy of the notification to the vendor must be included in the procurement record submitted to OSC when processing … the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contracts

Montauk Fire District – Board Oversight (2024M-117)

… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Inventory Controls

… related to ITSM accuracy, as well as missing devices, and a lack of security over equipment and the information stored … as it pertains to technology equipment. ITSM contains many errors, including missing devices, with 17,887 devices … workstations, hard drives, monitors, and keyboards—kept in a shared storage area within the building, easily accessible …

https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controls