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Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… July 1, 2014 through June 30, 2015. Background The Otsego Northern Catskills BOCES, which provides educational services … Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictSullivan County Board of Cooperative Educational Services – Central Business Office Internal Controls (2015M-331)
… (CBO) internal controls over the cash disbursements and payroll processes for the period July 1, 2014 through … is an association of eight component school districts and provides almost 60 educational and administrative services to the districts, including CBO …
https://www.osc.ny.gov/local-government/audits/boces/2016/02/26/sullivan-county-board-cooperative-educational-services-central-business-officeDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… for the town, including fees for marriage licenses, death certificates, and the dog pound, and was responsible for … in cash deposits and, instead, embezzled the money for her personal use. Becker pleaded guilty before Judge Stephanie …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… pre-pandemic levels, according to a report released today by State Comptroller Thomas P. DiNapoli. Even with … of city households in poverty increased over 2021 and is up 8.7% since 2017, reversing a downward trend seen before … and renters in the city both rose from 2017 to 2022, up 11% and 4.1% respectively. People are considered cost …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… discharge and paid full restitution of $16,525 in connection with his crimes. This plea was a result of a joint … He has served as recreation director since 2015. In connection with his guilty plea, Shaw resigned from his …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… for all employees and contractors. Periodically update the IT asset inventory records. Key Recommendations Establish … provide adequate training to users. Periodically update the IT asset inventory. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… review the Village’s internal controls over cash receipts from recreational activities and information technology for … Village of Rockville Centre Cash Receipts from Recreational Activities and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… 1, 2009 through December 31, 2013. Background The Tupper Lake Volunteer Fire Department, Inc. provides fire protection to the Town and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The Department is governed by a 12-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardSales Tax Vendor Registration Practices
… to August 5, 2020, as well as applications for sales tax registration received by the Department from June 1, 2018 to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesReal Estate Portfolio
… Purpose To determine whether the Rochester-Genesee Regional … Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose of properties. The audit covers …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioRainbow Rhymes Learning Center (Follow-Up)
… Purpose To determine the implementation status of the three recommendations in our initial report, … To determine the implementation status of the three recommendations in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… and submit any new transactions and required documentation as soon as they are notified by BSAO – Budgets that a correction needs to be made. Transactions must be posted to … same transaction) and resubmit it for approval by the next business day. If the ROA transaction is submitted through a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewState Contract and Payment Actions in December
… State University of New York $14.6 million with Dialysis Clinic Inc. for management of dialysis clinics, and acute and …
https://www.osc.ny.gov/press/releases/2021/02/state-contract-and-payment-actions-decemberState Agencies Bulletin No. 2361
… The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct … notices after the completion of each SFS lapsing event. OSC Actions: Direct Deposit Returns OSC will continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOpinion 90-47
… v Abrams , supra ; see also Beare v Byrne , 103 AD2d 814, 478 NYS2d 44, affd 67 NY2d 922, 502 NYS2d 135, 493 NE2d 238, …
https://www.osc.ny.gov/legal-opinions/opinion-90-47DiNapoli: Former Hannibal Fire Chief and Father Arrested
… Jr., and the New York State Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for … Police Acting Superintendent Steven G. James said, “This arrest should serve as a reminder that those who choose to … District Attorney and the NYS Police today announced the arrest of former Hannibal Fire Chief Chris Emmons for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedState Agencies Bulletin No. 1159
… Purpose To inform agencies of new earnings codes and procedures for repaying … who leave State service. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of new earnings codes and procedures for repaying …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employees