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State Comptroller DiNapoli Releases Audits
… including: $4.5 million paid for an incorrect retroactive rate adjustment; and $2.1 million paid for inpatient claims …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… The defendant, Jill Havens, who served in the Citizens Hose Company in Shortsville, was charged with Grand Larceny. … in that position is pending. Haven’s predecessor at the hose company was convicted of grand larceny in 2019, after an …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000Conflicts of Interest of Municipal Officers and Employees
… limited public resources available to you as effectively and efficiently as possible. When serving in your public … of your municipality must come before your own. In fact and appearance, your actions and interests must be above reproach. This brochure is … Conflicts of Interest of Municipal Officers and Employees …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226CUNY Bulletin No. CU-558
… deductions for the 2017 CUNY Charitable Campaign Deduction Code 897 . Affected Employees All employees Effective Date(s) … Guidelines An online enrollment process for Deduction Code 897 is available through EarthShare until December 16, 2016. Employees wishing to donate to deduction code 897 are encouraged to initiate the deduction using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-558-2017-cuny-charitable-campaignDiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… of community service and agreed to a consent order to reduce his pension benefits. “Karam took vital funds meant to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionState Agencies Bulletin No. 1976
… are affected: Deduction Code Narrative Description 432 ED TDA Copeland Effective Dates Maximum contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (Monroe County) School officials did not ensure that disbursements were … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsEnforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance … To determine whether the Public Service Commission Commission monitors utilities compliance …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Agencies Bulletin No. 2272
… Purpose: The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a new Agency AC230 Worksheet for completion of … The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeOpinion 92-41
… a municipality, the power should be denied" ( In re Piers Old Nos. 8, 9, 10 and 11, North River, in City of New York , … maintain highways and sidewalks in a fire district (see Highway Law, §§102[1],[15], 117, 118, 129; 140[1],[2],[18], … than the width of highways required by statute (see Highway Law, §§140[2], 284). This broad comprehensive …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Town of Milford – Financial Condition (2013M-355)
… condition for the period January 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego … condition for the period January 1 2012 through August 27 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCopiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… two schools with approximately 1,190 students, is governed by an elected five-member Board of Education. Budgeted … Key Findings The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District overstated encumbrances by at least $198,771, which understated the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLiberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls … Monthly reconciliation of advance account receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewFuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and … Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesVillage of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was … of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. The Fire Marshal did not provide any documentation he claimed to have …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121