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DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 to 4 years in state prison and ordered to pay full restitution after … Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 to 4 years in state prison and ordered to pay …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not … for balance $36,091. Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Accidental Disability – Non-Contributory Plan with Guaranteed Benefits
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …
https://www.osc.ny.gov/retirement/publications/1513/accidental-disabilityOpinion 93-28
… except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway Law, §284 requires the town board …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… January 1, 2013 through September 23, 2014. Background Schoharie County is located in central New York and has … Schoharie County Stream Restoration Project and Contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Pulaski Academy and Central School District – Financial Condition (2016M-81)
… School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave records for the … for accuracy. Key Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
Bethpage Fire District Credit Card and Travel Expenditures 2017M50
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Rye City School District – Payroll and Leave Accruals (2016M-169)
Rye City School District Payroll and Leave Accruals 2016M169
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent … clearance. The Board has not established a fingerprinting policy. Key Recommendations Discontinue the practice of … fingerprint clearance. Establish a fingerprinting policy including procedures for new employees, emergency and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorRipley Central School District – Payroll and Leave Accruals (2021M-53)
… of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Accidental Disability – State University Police Plan
… job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an … retirement benefit within one year following the alleged accident. Otherwise, you must have filed a written notice of …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disabilityRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Green Island Power Authority – Electric Billing and Collection (2015M-137)
… through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in … Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Ordinary Disability – Regional State Park Police Plan
… the Police and Fire Retirement System before September 1, 1997. For those who last joined on or after September 1, 1997 only the performance of duty and the regional state park …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityWilson Central School District – Reserves and Fuel Accountability (2016M-44)
Wilson Central School District Reserves and Fuel Accountability 2016M44
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven loan files did … statements were reviewed or whether jobs were created and/or retained. Twelve loan files lacked documentation to … used properly. Four active loan agreements were altered, and three loans were made without Board approval. Loan …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… It has one fire department which serves a one square mile area with approximately 1,200 homes and businesses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112