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Village of Atlantic Beach - Cash Disbursement (2018M-253)

… The Board did not audit individual claims before payment. Our review of 59 claims totaling $1.2 million paid during the … regular meeting for audit. Village officials agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

North Babylon Union Free School District – Online Banking (2023M-156)

… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online … Determine whether North Babylon Union Free School District District officials ensured online …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Eden Central School District – Capital Project Management (2024M-83)

… million, and officials did not submit change orders to the New York State Education Department (SED) in a timely manner …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

Town of Butler – Financial Management (2024M-119)

… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … The audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Village of Earlville – Collections (2024M-128)

… (46 percent) totaling $77,093 in a timely manner. New York State Village Law (Village Law) Section 4-408(b) requires …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Hammond Fire District – Board Oversight (2024M-151)

… District’s financial operations are adequately accounted for and reported. Furthermore, although the Board adopted a …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151

Town of Lodi – Town Hall Capital Project (2024M-130)

… provide an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and … The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its …

https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130

Border City Fire District – Board Oversight (2024M-137)

… complete report – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … Determine whether the Border City Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137

DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation

… Madeline Singas announced the arrest of a financial advisor from Pennsylvania and the re-arrest of his alleged collaborator, a financial advisor from Syosset, for allegedly scamming at least 40 people – many seniors – out of more than $10 million in a Ponzi scheme. "These defendants allegedly took …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigation

Opinion 90-29

… 420.10(7) of the Criminal Procedure Law. A county whose probation department is a designated restitution agency may … unclaimed restitution payments collected by the county probation department prior to November 1, 1984. You ask … §60.27; Criminal Procedure Law [CPL], Article 420). County probation departments are often designated as the agency …

https://www.osc.ny.gov/legal-opinions/opinion-90-29

Opinion 90-49

… superseded to the extent inconsistent with this opinion. You ask that we reconsider that portion of 1981 Opns St Comp …

https://www.osc.ny.gov/legal-opinions/opinion-90-49

Opinion 88-60

… §§1-102(1); 4-412: An agreement to operate a facility at a park which is termed a license or concession, but which, in … the common law restriction against alienation of park property without specific legislative authority. GENERAL … as a "license" or "concession" to operate a facility at a village park would constitute a lease of park property. You …

https://www.osc.ny.gov/legal-opinions/opinion-88-60

DiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter

… or substance abuse issues and individuals were placed in a shelter that could not give them the help they needed. … not establish a causal relationship between individuals’ shelter placements and outcomes, it found that appropriate … lower the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-health

VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables

… of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State often receives checks … misapplied. DTF – Treasury will notify the agency that an AP Adjustment Voucher must be completed so a new payment can be issued. An AP Adjustment Voucher is used by agencies to submit a ROA. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overview

EDSS - Procurement Contract / Amendment Help

… What information is required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Procurement Contract / Amendment. EDSS will …

https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-help

Payroll Improvement Project Bulletin No. PIP-013

… Affected Employees All agency PayServ, PS Query, and New York State Payroll Online (NYSPO) users are affected. Agency …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-and

State Agencies Bulletin No. 648-A

… with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01