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Kings Park Central School District – Fuel Inventory (2015M-282)
… evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $83.6 … Key Findings District officials have not adopted a policy for fuel inventory accountability and there were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mTown of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Department’s internal controls over financial operations for the period January 1, 2012 through March 25, 2014. … fire protection services to Village residents. Expenses for the 2013 fiscal year totaled approximately $56,500. Key … which resulted in the misuse of funds and unaccounted-for raffle proceeds. The Board’s audit of claims was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Village of Clinton – Financial Management (2014M-316)
… operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. Background The Village …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… not: Have adequate controls in place to help ensure that all cash receipts were recorded and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by … procedures. Perform periodic unannounced cash counts on all employees responsible for cash collection. Perform …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of Argyle – Town Clerk and Budgeting (2012M-231)
… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Comptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… degree, a class D felony, in Bronx County Supreme Court. "For years, Ms. Mendez allegedly exploited her position to … money meant to help children and families and used it for her own personal use," said State Comptroller DiNapoli. … thank the Attorney General and Department of Investigation for their continued collaboration in combating fraud." "As we …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitXV.13 Federal Funds – Payments – XV. End of Year
… In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal … Guide to Financial Operations REV. 01/06/2020 … In order for the State to be reimbursed for payments made from federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… Preet Bharara, the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, … funds. Melin took money that was supposed to be used for fighting fires and other department needs, and instead … their books and expose these thefts. I thank U.S. Attorney for the Southern District Preet Bharara, the New York State …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… of Gina Bradshaw, an officer manager for numerous doctors’ offices in Manhattan, for her alleged role in a … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-planDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… displays funding, staffing levels and service performance for 36 city agencies. This data is updated regularly and … (1,396), Fire Department (17,095), Administration for Children’s Services (6,455), Department of Health and … a reported decline of at least 50% of tracked services. For example, the Law Department saw the number of cases …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Agencies Bulletin No. 1545
… regarding the escheatment of uncashed payroll checks for calendar year 2015. Affected Employees Employees with one … that were returned were treated as a written request for reissuance of a payroll check. If responses were received … NPAY539 (Non- Negotiated Payroll Checks) is available for agency use. Agency Actions Notify affected employees that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1545-escheatment-2015-uncashed-payroll-checksTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board inappropriately … as otherwise provided by law. Ensure that all Library funds are in the custody of the Treasurer and that the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060State Agencies Bulletin No. 2259.1
… bulletin is to provide agencies with information and new instructions for processing letters received for the outreach … check. Any checks that remain uncashed after March 31, 2025, will be stopped and the funds will be escheated and … any 2023 pay checks that remain uncashed as of March 31, 2025 and the funds will be escheated and sent to OUF. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksState Agencies Bulletin No. 892
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/892-april-2009-performance-advances-and-longevity-payments-graded-and-nsFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board provided adequate oversight of Department operations for the period April 1, 2013 through July 9, 2014. Background … The Fair Haven Volunteer Fire Department, Inc. is a not-for-profit corporation with approximately 35 members, … and the Town of Wolcott in Wayne County. Disbursements for the period April 1, 2013 through May 31, 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … plan to implement corrective action. … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69