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DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments

… Attorney Gregory J. McCaffrey, and the New York State Police today announced the arrest of Patricia Chatley, 59, of … of her mother’s public pension payments after she died in January of 2020. “Ms. Chatley allegedly concealed her … accountable for her actions. My office will continue to work with law enforcement agencies across the state and …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-payments

State Comptroller DiNapoli Releases Audits

… of Health: Improper Medicaid Payments to a Transportation Provider (Follow-Up) (2019-F-28) An audit issued in September … Department of Health: Medicaid Payments to Medicare Advantage Plan Providers (Follow-Up) (2019-F-29) An initial audit …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-audits

DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program

… the Fund has completed its annual review of thermal coal, oil sands, shale oil and gas, and integrated oil companies, which is a part of its broader review of the …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-program

State Agencies Bulletin No. 2062

… the 1.5 rate or .001200 for overtime paid at the 2.5 rate when calculating and submitting any payments using override … are more than 13 earnings codes. Undeliverable Checks: When a valid payroll check is undeliverable due to the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employees

Greenville Fire District #1 – Board Oversight (2014M-376)

… of revenues and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid … there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure … that bank balances are correctly reconciled to District account balances. … Greenville Fire District 1 Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… officials effectively managed general fund balance and whether extra-classroom activity (ECA) funds were adequately safeguarded and cash collections and disbursements were properly accounted for during the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

State Agencies Bulletin No. 1104

… Effective Date(s) Friday, November 18, 2011 Background The master file is created after the confirmation of each pay … only. Only employees who receive pay are included on the master file. The direct deposit detail was added to assist … internal systems. OSC Actions OSC has modified the Payroll Master File (NHRP501) to include additional fields to emulate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-data

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… Purpose of Audit The purpose of our audit was to examine the District’s reserves and … The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… July 1, 2014 through January 5, 2016. Background The Union Springs Central School District is located in the Towns … Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… our audit was to review the District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Van Hornesville-Owen D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Somers Central School District – User Accounts and Software Updates (2021M-153)

… to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

2022 Annual Cash Basis Report on State Funds

… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for properly. A … check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Town of Stockport – Disbursements (2013M-216)

… and paid but were not on abstracts, and the Town could not account for five checks. These five unaccounted for checks …

https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216

Loan Payroll Deductions – Enhanced Reporting

… deduction has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page … location code. Click the “Loan/SCP Deduction Notification” link. Then, on the Loan/SCP Deduction page, click the “Loan” …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

2021 Annual Cash Basis Report on State Funds

… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool … by Business Unit and Department Fund Structure and List of Joint Custody Fund … Comptrollers Annual Report to the …

https://www.osc.ny.gov/finance/cash-basis/2021-annual-cash-basis-report-state-funds

Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… tickets and permits. Town Justices did not perform monthly accountabilities or bank reconciliations. Key Recommendations … bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. … The purpose …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and