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Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… they do not include taxes and unnecessary fees and seek reimbursement for improper charges paid. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Audit of the Tuition Assistance Program at Stony Brook University
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … is approximately 24,000 students, and its annual tuition for New York State residents is approximately $6,200. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … checks to herself using forged signatures of officials and had village officials sign blank checks which she then … Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car payments, and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000State Agencies Bulletin No. 944
… all employees for whom the Retirement Plan checkbox in Box 13 on the 2009 Form W-2 should not be checked. Background IRS Instructions for Forms W-2 and W-3 require that the retirement checkbox be checked for … employees are identified, agencies must send an email with the DeptID, employee name and last four digits of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… time after pleading guilty to multiple felony charges for stealing, together with other co-conspirators, … approximately $650,000 in cash kickbacks and payments for personal expenses. Rapfogel admitted that between January … protect it. I want to thank Comptroller DiNapoli for his continued partnership in our mission to root out …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… dealing with the federal government. This number is used for billing purposes, grant award applications, and drawdowns … state agency to the federal government. Billing records for services provided by federal agencies to all state … was reduced, but not always. OSC is notified by TOP late in the day that the offset occurred. The following business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundReal Property Tax Cap - School Districts Guidance
… 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the … receivable FYE 6/30/2017), the amount entered on the form should be based on a good faith estimate of the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceState Agencies Bulletin No. 1669
… from federal withholding as well as a new Locked Query for payroll officers that lists all employees who claimed the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionChautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … Provide adequate oversight of the investment program to ensure that all investments are made in the County’s best …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … start and end times were documented on the time sheets in accordance with the overtime policy. The Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mNorth Greenbush Common School District – Claims Auditing (2022M-112)
… and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving as the claims … The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims totaling $1.1 million were audited and approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Tioga – Long-Term Planning (2022M-181)
… of Tioga (Town) officials established long-term capital and financial plans. Key Findings Town officials did not establish long-term capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate funding and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… certain devices used to weigh and measure commodities that are sold on the basis of their weight, volume or size. Key … of all eligible businesses in the County and fines are being imposed below the maximum amounts allowed by State … and measures software has audit trail capabilities and review monthly audit trail reports for unusual activity. … …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… the period July 2016 through April 2019. The CEO paid this reimbursement in April 2019. The CEO failed to comply with …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homePompey Hill Fire District – Financial Management (2021M-136)
… fund policy or adopt a written multiyear capital plan. In addition, annual update documents (AUDs) were not filed … Board resolutions and legal notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… coverage totaling $30,876 from April 2017 through July 31, 2018. The clerk did not withhold the required health … and official misconduct. The case is currently pending in court. The Supervisor did not regularly review and approve …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… for parking offenses for the period June 1, 2011, to May 31, 2012. Background The Village/Town of Mount Kisco is … County and has a population of 9,983. The Village/Town Court operates with two Justices and two Court clerks. The … in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Fort Plain – Leave Benefits (2020M-101)
… officials established appropriate control over employee leave time. Key Findings Village officials did not establish appropriate controls over employee leave time. The Board did not establish comprehensive leave … and leave request forms. Update the employee benefits policy (policy) and ensure all employees involved in the …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101State Agencies Bulletin No. 1041
… To notify agencies that the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2011 will remain the same as 2010. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1041-deferred-compensation-maximum-contribution-limits-calendar-year-2011