Search
Ordinary Death Benefit – Police and Fire Plan
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence, or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitDiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based in Cedarhurst, Nassau County, inappropriately charged New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park … Floral ParkBellerose Union Free School District Financial Management 2013M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… timely monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesGeneseo Central School District – IT Asset Management (S9-22-11)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Rome City School District – Multiyear Planning (2021M-144)
… example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Village of Pomona – Financial Condition (2015M-272)
… an estimated fund balance deficit of $933,000 as of the end of fiscal year 2014-15. Village officials have not … be overexpended and budget transfers to be made after the end of the fiscal year rather than throughout the year when …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… Former Speculator village clerk-treasurer Bonnie Page was charged with grand larceny and corrupting the government for allegedly scamming the village out of … using their position for their personal gain.” Page was arraigned on Feb. 25 before Judge Gordon L. Purdy II. She …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyCayuga County Community College – Information Technology (2013M-291)
… installed software. The College could not provide purchase orders or other supporting documentation for five installed … list. Account for all software licenses by purchase orders, license agreements or other supporting documentation, …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Connetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Addison Central School District – Financial Condition (2016M-30)
… Background The Addison Central School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, … Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District, which operates three schools … general fund appropriations by 9 percent, resulting in a combined operating surplus of $6.4 million. Appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Kent – Procurement and Information Technology (2017M-85)
… January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately … game programs had been downloaded onto Town computers. In addition, we identified questionable Internet use by Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Rutland – Water and Sewer Charges (2025M-30)
… the Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did … help ensure meter readings, estimated readings and amounts billed were accurate. Without proper oversight and review of … errors will continue to occur, and customers will not be billed the correct water and sewer charges. Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Massena Central School District – Financial Condition (2016M-21)
… EBALR and determine whether it is necessary and funded at appropriate levels; review and estimate the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt … effective financial oversight of Department operations. In addition: The membership did not follow their bylaws and … required by law. The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Chittenango Central School District – Financial Management (2016M-294)
… 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. … in the debt service fund. The Board and District official have not established a formal plan defining how and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337