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DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… their continued partnership and diligence in exposing this fraud." Matthew Eckstein, 48, of Syosset, was arraigned … DA Singas said. "Instead of providing the promised risk-free returns, the scammers allegedly squandered the … out of a total of $10 million. Many of the victims are senior citizens who trusted the defendants with their …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… the Executive Director spent $4,254 at a Harley Davidson dealer; $1,723 for lodging at the Majestic View Lodge near …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and … To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualManagement of Unexpected Delays and Events During Winter 2017-18
… To determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess whether the plans adequately addressed the needs of its passengers. This … To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDivision of Housing and Community Renewal Bulletin No. DH-119
… between the State of New York and DC 37, provides for payment of performance advances on April 1 to eligible DC 37 RRSU employees based on the 2020 … increment code update will be processed. Submit a Position Change Request to the Position Management Unit if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceOversight of Pupil Transportation Services
… compliance with safety training requirements for school bus personnel and instructors to help ensure safe … is monitoring school districts’ compliance with school bus monitor and attendant qualifications. The audit scope … The Department sets qualification requirements for school bus drivers, monitors, and attendants; and it has established …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services … by the local government or school district, so long as it is properly itemized and provides all the information, … Basically a claim is a demand presented for the payment of money due for goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Review The purpose of our review was to assess the North Salem Central School District’s (District’s) progress, … in implementing our recommendations in the audit report North Salem Central School District – Network User Accounts … permissions. Background The District serves the Towns of North Salem and Somers in Westchester County and Carmel and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHannibal Fire Company – Misappropriation of Funds (2023M-59)
… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. However, they were not adequately … of Hurley (Town) collecting approximately $51,800 less in fees than it should have for the collected waste. Over a …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials … properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from … managing finances and addressing future operating and capital needs. In addition, the Board’s ability to assess the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. The … not keep complete and accurate financial reports, perform bank reconciliations and file required reports with OSC. Key … and accurate financial records and reports, perform bank reconciliations and file all financial reports in a …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Town of Livonia – Justice Court (2015M-76)
… operations for the period January 1, 2013 through March 17, 2015. Background The Town of Livonia is located in … financial operations for the period January 1 2013 through March 17 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76State Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade. Affected Employees All PS Query users who renamed … To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgrade