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DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… Thomas P. DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of State … Thomas P DiNapoli today announced the details of the upcoming competitive sale scheduled for October 28 of State …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… guilty on Thursday after pocketing $4,788 in public funds for her personal use. Her thefts were brought to light during … and Delaware County Special Prosecutor Linden Summers for helping us to bring this former clerk to justice.” Barnes … guilty on Thursday after pocketing $4788 in public funds for her personal use …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herselfOperational Advisory No. 18
Two Refund of Appropriation Vendor IDs to be Inactivated
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableExamination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesSexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature … To determine how civil confinement funds are being utilized The audit …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programHealth and Safety of Children in Foster Care (Follow-Up)
… audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Wolcott – Financial Management (2020M-131)
… manage the Town’s financial condition is further hampered by not requiring regular financial reporting. Key Recommendations Ensure taxpayer equity by budgeting and recording revenue and expenditures in the …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… We found: All employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the internal auditor found he was not adhering …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… - pdf ] Audit Objective Determine whether the Kirkwood Fire Company District No. 1 Inc. (Company) officials … whether they were deposited in full. $385 received for fire safety services was not deposited and cannot be … Determine whether the Kirkwood Fire Company District No1 Inc Company officials established …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… complete report - pdf] Audit Objective Determine whether East Bloomfield Central School District (District) officials … Determine whether East Bloomfield Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Actual expenditures from … fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementWhitesboro Central School District – Separation Payments (2020M-146)
… he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key … individual employment contracts to ensure they reflect all compensation and benefits employees are authorized to … calculated, supported and disbursed in accordance with the terms of CBAs and individual employment contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Beacon City School District - School District Website (S9-19-27)
… documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget … with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37City of Johnstown – Financial Management (2020M-134)
… (City) officials maintained accurate and complete financial information to adequately manage operations. Key … City officials did not maintain accurate and complete financial information to adequately manage operations. The … records. The Treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and had …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activitySweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Town of Tioga – Long-Term Planning (2022M-181)
… complete report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town officials did not establish long-term capital and … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181