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DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… third degree as a crime of public corruption for stealing funds from the society and the town. “Bridget Brown abused …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionUtica City School District - Payroll (2018M-175)
… system entries were not adequately supported or approved by supervisors. Key Recommendations Establish procedures to … salaries, wages and additional pay items are authorized by the Board before being paid. Ensure manual adjustments for … District officials disputed and disagreed with us in many instances; however, they indicated they had already …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… the 2012-13 fiscal year. Some students were overbilled or underbilled for services received and student refund …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedMcGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131New York Mills Union Free School District – Financial Management (2016M-107)
… Free School District is located in the Towns of Whitestown and New Hartford in Oneida County. The District, which … not needed to fund operations due to operating surpluses, and consistently overestimated expenditures by almost $6.9 … the amount of unrestricted fund balance in a manner that benefits District residents. Develop and adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107York Central School District – Online Banking (2016M-295)
… period July 1, 2014 through August 5, 2016. Background The York Central School District is located in the Towns of Leicester and York in Livingston County and the Town of Perry in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… and responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementState Agencies Bulletin No. 1914
… In addition, OSC will process an electronic input file from NYSCOPBA to deduct a one-time retroactive dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to review the Board’s administration of grant fund moneys for the period of May 4, 2009 through September 25, 2013. … the developer. The facility opened in October 2012 but was forced to close 11 months later because utilities were turned … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Alexandria Central School District – Financial Condition (2016M-5)
Alexandria Central School District Financial Condition 2016M5
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Town of Franklinville – Procurement (2024M-56)
… Further, they did not research publications or attend free trainings that were available to assist them in their …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of St. Johnsville – Records and Reports (2015M-1)
… 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … Clerk-Treasurer did not file annual update documents (AUD) in a timely manner. The Board did not audit or provide for an … and receivable balances of interfund loans and correct all errors. File the AUD with OSC within 60 days after the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Grant Award, Project, and Activities have been established in SFS and Project Budgets are created, agencies are able to start spending against the grant award via the project. As expenditures are recorded … under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewWilson Central School District - Financial Management (2022M-22)
… complete report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of … officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214