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Former Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… investigation also found that Emmon’s father, Carl Emmons Sr., closed the Kartway’s bank account upon learning of the … funds were transferred to his bank account. Carl Emmons Sr. faces pending charges of Grand Larceny in the fourth …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyCity of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Middletown Employee Charged With Theft
… the arrest of Thomas McKelevey, 70, of Middletown for allegedly stealing nearly $90,000 from the City of … overlapping hours on his time sheets when he worked for both the City of Middletown and the Town of Crawford from … he worked as the full-time water/sewer superintendent for Crawford, a neighboring town. From 2012-2019, McKelevey …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftOpinion 95-12
… "local governments". For this purpose, a local government is defined to include municipal corporations, school … for the deposit of public funds, the disposition of which is not otherwise provided for by law. Section 10(3) sets … expenditure (except moneys the investment of which is otherwise provided for by law) in special time deposit …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Implementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that … To determine whether the Long Island Rail Road LIRR implemented train service to Grand Central Madison GCM terminal in a manner that …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal … 35 miles of his official station. According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … Purpose We examined travel expenses a New York State Homes and Community Renewal …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelWallkill Central School District – Claims Auditing (2023M-52)
… result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 999
… transactions in PayServ that fall under the program. For additional information on the Retirement Incentive … Incentive Reason Code when submitting transactions for employees who retire under the 2010-11 Retirement … Incentive Program. Existing Reason Codes must be used for employees whose retirements are not a result of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/999-new-retirement-incentive-program-reason-codesVillage of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities were … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did … the Supervisor provided financial records and reports to the Board that contained significant errors and the Board lacked reliable information to manage the Town’s financial operations. We determined …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Pavilion Central School District – Claims Audit (2024M-108)
… and corrected and that District officials paid more for goods and services than necessary. Of the 324 claims we … approved 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with … information needed to support that the purchases were for a valid District purpose. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Sherman Central School District – Claims Audit (2024M-92)
… whether the Sherman Central School District (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet the Board of Education’s (Board) … whether the Sherman Central School District District claims auditor properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and reported accurately and in a timely manner, there is an increased risk that funds may be lost or stolen. Key … ensure adequate controls are in place and documentation is consistently maintained to support collections. Require …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Cuddebackville Fire District – Board Oversight (2024M-94)
Determine whether the Cuddebackville Fire District District Board of Fire Commissioners Board provided adequate oversight of the Districts financial operations and properly audited claims
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Determine whether the Amani Public Charter School School officials procured goods and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 94-7
… HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, §209-b(4) from … cost to the person served. The purpose of this provision is to expressly prohibit charges for either general or … affairs or government. One such enumerated subject is the "[f]ixing, levy, collection and administration of …
https://www.osc.ny.gov/legal-opinions/opinion-94-7Overtime Temporarily Excluded from Tier 6 Contribution Rates
… Summary Page. Sign in to Retirement Online . From Account Homepage, go to Notifications . Click View All link or search … or for help with Retirement Online , use our help desk form (select Monthly Employer Reporting or Retirement Online …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesTown of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… Three components at the Recycling Center, such as adequate clearance on the latch side of doors to accommodate a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… [read complete report – pdf] Audit Objective Determine whether the … District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a … 185 and 1,138 days late. Recommendations The audit report includes 10 recommendations that, if implemented, will …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151