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DiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced … accountable for her actions. I thank District Attorney Paul Czajka and the New York State Police for their … Comptroller DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageState Agencies Bulletin No. 1909
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesState Agencies Bulletin No. 1779
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA DMNA Uniform Maintenance Allowance. Affected … The purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA DMNA Uniform Maintenance Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1779-2019-uniform-maintenance-allowance-employees-division-military-andUnified Court System Bulletin No. UCS-355
… pensionability will be processed in paychecks dated 06/04/2025. OSC Actions: OSC will process the retroactive Blazer … a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. Two … Payroll Register. The Earnings Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… former Willsboro town clerk/tax collector, was sentenced to serve five years probation and ordered to pay full restitution of nearly $90,000 after her … and treated public money in her care as her own to fund her lifestyle. Now she is a convicted felon and has …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionUtica City School District - Payroll (2018M-175)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six individuals …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Real Property Tax Cap - School Districts Guidance
… the amount entered on the form should be based on a good faith estimate of the amount the district expects to receive. …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. … an individual, independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed District finances by adopting … Key Recommendations District officials should ensure that all budget estimates are reasonable. Reduce unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMcGraw Central School District – Fund Balances (2017M-248)
… through 2016-17 budgets, but the amounts appropriated were not needed to finance operations. Recalculated unrestricted … ranging from 5 to 10 percentage points. Reserves were not used as intended and could be overfunded by $1.8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131New York Mills Union Free School District – Financial Management (2016M-107)
… District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… of Leicester and York in Livingston County and the Town of Perry in Wyoming County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that network and financial software access controls were adequate to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… surplus fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … used and surplus fund balance that exceeded the statutory limit resulted in real property tax levies being higher than … Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198State Agencies Bulletin No. 1914
… of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive adjustment. Affected … Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background NYSCOPBA membership dues for employees in Bargaining Unit 01 (Code 291) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … date, and claims totaling more than $1,400 were paid for a service contract which was expired. Informal procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133