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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56City of Rensselaer – Accounting Records and Reports (2023M-26)
… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … not explained. Independent audit reports were not issued in a timely manner and identified deficiencies in internal …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Richmondville – Administration of Grant Moneys (2013M-374)
… 25, 2013. Background The Town of Richmondville, located in Schoharie County, is governed by an elected five-member … residents. A project to redevelop commercial property in the Town cost approximately $5.6 million, funded by … and private moneys from the developer. The facility opened in October 2012 but was forced to close 11 months later …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Village of Poquott – Justice Court Operations (2019M-214)
… for court funds. Key Findings The Justice was unaware that in August 2016, the Court clerk deposited $6,525 belonging to … court for which she also worked. This error was corrected in October 2016 when she transferred the money between two … did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the 2017 sequence with estimated …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Utica City School District - Payroll (2018M-175)
… $4.7 million to 151 employees and found almost $418,000 in payments (9 percent) were not accurate, supported or paid in accordance with contracts or Board resolutions. For … that payroll-related payments are accurate, supported and in accordance with written collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the … with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The Town’s financial … transfers and the transfers were not always repaid in a timely manner. Board minutes contained no evidence that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Agencies Bulletin No. 1914
… Affected Employees Members of NYSCOPBA, Inc. currently in, or were previously in, Bargaining Units 01 and 21 at any time since 04/01/2020, … Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will increase retroactively …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1907
… is to provide agencies instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees … to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to the new requirement outlined in Payroll Bulletin No. 1492 may have a missing or invalid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemState Agencies Bulletin No. 2360
… The purpose of this bulletin is to provide information and Instructions regarding the following: Contract Pay and … Agencies – Fall of 2025: Agencies must use the following instructions when a teacher is transferring to another … The purpose of this bulletin is to provide information and Instructions regarding the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… released today by State Comptroller Thomas P. DiNapoli. In total, Medicaid made more than $930,000 in payments for ED drugs and treatments for recipients, … terrible crimes to get these drugs should never be lost in the bureaucratic administration of this program,” DiNapoli …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersOpinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Use of Electronic Benefit Cards at Prohibited Locations
… L. 112-96, Title IV §4004(a), February 22, 2012) (Act), in part, requires states to maintain policies and practices to prevent TANF funding from being used in any EBT transaction at a liquor store, gaming establishment, or adult-oriented establishment in which performers disrobe or perform in an unclothed state …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Agencies Bulletin No. 1630
… 16 consecutive hours by certain direct care employees in the Office for People with Developmental Disabilities … Office Of Mental Health (OMH) Affected Employees Employees in OPWDD and OMH who are in CSEA bargaining unit 04, are in one of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceCUNY Bulletin No. CU-750
… Thermostat Repairers. Affected Employees: CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s … Union No. 1, U.A. for retroactive increases for employees in the titles of Plumber, Supervisor Plumber, Plumber’s … 01/01/2020, and 02/01/2021. The agreement, as summarized in a memorandum from Carmelo Batista Jr. dated October 11, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorState Comptroller DiNapoli Releases Municipal & School Audits
… districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … records or include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … contracted with to act as director of finance, resulting in incomplete and inaccurate financial records and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… School and the Whitesville Central School District . “In an era of limited resources and increased accountability, … District officials overestimated operating expenditures in each of the last three fiscal years totaling about $5.5 million and appropriated nearly $5.6 million in fund balance, most of which was not needed to fund …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… proprietary schools that provide training in a number of areas, such as business, computer/information … 34 English as a Second Language (ESL) schools — operating in New York. SED can refund students tuition, in some cases of school closures, through its Tuition …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-trouble