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Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… manner after collection. This increases the risk that Town funds could be lost, stolen or misappropriated. Document …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Employer Education Seminars
… NYSLRS employers can schedule training seminars for benefit and reporting …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsAccounts Payable Advisory No. 47
… threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any … threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its … economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the … and private entities. Key Recommendations Implement a process to periodically review projects that fall short of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectCampbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the … the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings … District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… oversight and management of the Town's Internet and salt shed projects. The contractor provided over $16,000 in additional services not included in the original salt shed contract, without change orders. The Board's failure to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalTown of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Comptroller DiNapoli Releases School Audits
… due to the recurring operating deficits, potential litigation, potential buy back of retirement services, …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the conviction and sentence of Graycelia … of Grand Larceny in the Second Degree, a class C felony. Today, she was sentenced to 2 to 6 years in state prison by … Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the conviction and sentence of Graycelia …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionArea #5 – Malware Protection – Information Technology Governance
… can wreak havoc on both systems and electronic data by, for example, gathering sensitive information such as … should be set to update definitions daily and to scan for threats throughout the day. Without current virus … 13 feature for such devices. 13 A feature built into Windows operating systems to automatically “play” files …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionCity of Yonkers – Budget Review (B6-16-10)
… a potential funding gap for 2017-18. Revenue estimates for sales tax may not be achievable. The budget includes raises in the … the 2015 legislation. Review the revenue estimates for sales tax and amend as necessary. Pass a resolution to raise …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… own. To be eligible for UI benefits an individual must be ready, willing, and able to work and have earned sufficient … employment. Individuals who are incarcerated are not ready, willing, and able to work and, therefore, are not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B19-6-11)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller DiNapoli Releases State Audits
… department was not doing enough to identify and follow up on properties with billboards. In a follow-up report, … vendor as MWBE utilization. Workers' Compensation Board (WCB): Assessment of Costs to Administer the Workers’ … Year Ended March 31, 2014 (2015-S-12) Auditors found the WCB has adequate procedures in place to ensure that it …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-auditsState Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… announced the arrest and sentencing of a Staten Island woman for the theft of her sister’s state pension death … parents, husband, and sister. At the time of her death, only her husband and Gutierrez were alive. While her sister …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… defendant, Matthew Deffer, 44, of Esperance, was scheduled to be arraigned in the Schoharie County Centralized Arraignment Part on May … to the Village of Esperance EMS account. He is alleged to have written two checks to himself from the EMS account …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… case. Further information on the case is available here . “Herb Friedman abused his position of trust to help steal … sooner or later this type of greed is exposed. The plea of Herb Friedman is another important step in holding …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickback