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Village of Kaser - Refuse User Fees and Records (2018M-97)
… substantiation for the excess charges. The refuse budget does not include estimated revenues and there was no support … Recommendations Ensure that fees for the refuse district do not exceed the expenditures. Ensure that the refuse …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil … Key Findings Officials did not adequately account for, secure or properly procure fuel and motor oil … saved approximately $128,600. We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Town of Butternuts – Accounting and Reporting (2016M-323)
… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board … April 1, 2015. Background The Pultneyville Fire District is a district corporation of the State, distinct and separate … for 2015 total $132,950. Key Findings The Board has not adopted an investment policy, which is required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll … The purpose of our audit was to examine controls over payroll …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… State Comptroller Thomas P. DiNapoli. The audit reviewed records in ten municipalities: Herkimer and Madison counties, … property is missing, it can jeopardize the prosecution of criminal cases and could result in dangerous items, such as … tested. The inventories reviewed included property for criminal case evidence, property no longer needed as evidence …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… General’s investigation was conducted by Investigators Barbara Butler and Mitchell Paurowski and Deputy Chief …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysDiNapoli: Town of Bennington Audit Leads to Arrest
… but not deposited in the town’s bank accounts, according to New York State Comptroller Thomas P. DiNapoli. The clerk, … audit of the town was issued today and details how Metz deposited portions of the missing funds back into … consuming because of the volumes of paperwork and journal entries that the auditors and investigators have to pour …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestStart Saving for Retirement
… when saving for retirement—can have a huge impact on your later years and your financial security during … stool with three sources of income working together to help support you when your working days are done: Your … impact calculator may be a helpful tool to see how changes to your contributions may affect your take-home pay. …
https://www.osc.ny.gov/retirement/members/saving-for-retirementDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… Fund (Fund) committed an additional approximately $2.4 billion to three funds as part of its Sustainable … the Fund.” The investments announced today include: $2 billion to the FTSE Russell TPI 1000 Climate Transition … energy, primarily in North America. $150 million to the Vision Ridge Partners Sustainable Asset Fund IV , a fund …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… entitled to, ” DiNapoli said. “Thanks to my investigative team, the State Police, and District Attorney McCaffrey, she is being held accountable for her actions. My office will continue to work with law enforcement agencies … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsArea #8 – Online Banking – Information Technology Governance
… are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … The different types of malware can capture keystrokes for login information, monitor and capture other data to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingVI.2.A Appropriation & Segregation Overview – VI. Budgets
… may be made, for the purposes designated, up to the stated amount of the appropriation. Appropriations generally are … an appropriation need not, and generally do not, equal the amount of the appropriation. An appropriation represents … It is used as one control device to limit the amount of funds that may be disbursed against an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewXII.5.D Selecting the Appropriate Location – XII. Expenditures
… cannot be viewed or edited by the vendor. Below is a chart outlining these locations: Location Name Location … payees associated with a contract for the purchase of land or property. CLAIMANT01, …02 etc. To be used by agencies … claimants associated with a contract for the purchase of land or property. This location is also used by OSC when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing … can be legally used and is the date by which a Business Unit must process its vouchers using that … from the prior fiscal year. To ensure timely processing, Business Units are encouraged to review the “Appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingXIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… deems a specific fund or project closed and requires residual STIP interest moved to facilitate such closure, the … entry to an allowable set of chartfields. Additionally, residual average daily balances may cause future STIP … by OSC. If an agency needs assistance in determining where residual STIP can or should be moved to, please email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… statute to support the establishment and funding of shared service functions or other specifically identified efficiency … (all caps in the budget bill and level 2 of the KK_SW_PROG tree), are freely interchangeable without restriction. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… manage a comprehensive investment program? Audit Period January 1, 2023 – January 31, 2025 Understanding the Audit Area A comprehensive … interest rate quotes from financial institutions. As a result, officials did not determine the potential funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69