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Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by … fiscal year are approximately $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mState Agencies Bulletin No. 922
… identifies employees who live in a postal code that does not match the county value. While the postal code may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageFederal Employees in New York State – Federal Funding and New York
… were more than 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. … more than 147,000 federal government employees working in New York, and is likely to decrease in 2025 as a result of … were more than 116000 federal civilian employees working in New York in 2024 earning $112 billion in wages …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46,646 in restitution. Her thefts were brought to light during a joint investigation … pleaded guilty yesterday after pocketing public funds for her personal use and must pay back $46646 in restitution …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsJustice Court Fund: Invoice Billing Program
… and village justice courts and municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice … JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and billing … the municipality must make payment of money owed in a timely manner. When payment is made, local revenues are …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Purpose of Audit The purpose of our audit was to determine whether TOHIDA followed its policies and … of Hempstead Industrial Development Agency (TOHIDA) is a public benefit corporation established in 1971 for the … $1.8 million in excess revenue and an unnecessary increase to class 1 (residential) 2016-17 tax rates. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleySchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… and overtime slips prior to approving them. Segregate cash receipts duties. Prepare monthly reports and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Unified Court System Bulletin No. UCS-339
… is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions for payments not … is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment JLP and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentLawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Opinion 2004-4
… as its attorney, is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member … if the consideration under the contract were paid into the partnership and if, under the terms of the partnership, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Opinion 91-1
… consolidations, codifications or restatements of pre-1953 special or local laws applicable to a local … as expressly provided by the State Legislature or by a pre-1953 local law. Therefore, it is our opinion that a local …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Required Reporting
… and Tax Cap Compliance Constitutional Tax Limit Foreign Fire Insurance Tax Data Verification (replaces the MA-144) … Reporting Manuals (ARM): County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] …
https://www.osc.ny.gov/local-government/required-reportingTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected … Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … during the four year construction period that were not included in the original contract. We project BOCES will …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceOpinion 93-7
… $10,000, shall be awarded to the lowest responsible bidder after public advertisement for sealed bids in the manner … of specialized expertise, the use of professional judgment or discretion, or a high degree of creativity in the … Business Law, article 8), and there is some exercise of judgment and discretion in locating parties and effectuating …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Guilford - Justice Court Accountability (2018M-248)
… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key … Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… pension benefits were being direct deposited into a bank account held in a trust for the benefit of Petschauer; … for his brother and had exclusive access to the bank account. When Petschauer died, Schusteritsch concealed his … from the bank and the Retirement System and kept the trust account open to maintain the direct deposits. He then …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionTown of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open because they had not been properly reported to the State … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279