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DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… Antoinette T. Bacon announced Kristina Hand, 47, of Morris, New York, has pleaded guilty to stealing at least … to two counts of federal program theft, for stealing from a school district that received federal funds. From 2014 … pleading guilty, she admitted that she stole about $24,000 by depositing checks payable to the school district into bank …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… today announced the sale of $914.3 million State of New York General Obligation Series 2019B Refunding Bonds. This … Through a competitive sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsState Agencies Bulletin No. 266
… not include State Insurance Fund employees. Effective Date(s) Checks dated July 18, 2001 for Administrative agencies … affect this policy. Changes in Procedure for Lost Checks A stop payment can no longer be reversed. If the original …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksLivingston County Court and Trust Funds (2022-C&T-4)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… Agencies should refer to the GSA website for future, current, and past per diem rates. Please note the following … of Travel” per diem rates. October 1, 2024 – September 30, 2025 Meals and Incidental Expenses Total Continental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownState Agencies Bulletin No. 1078
… As permitted by the Small Business Jobs & Credit Act of 2010, the NYS Deferred Compensation Plan was recently … Roth contribution transactions via the secure portion of the plan website at www.nysdcp.com at a later date. … Deductions” and “After Tax Deductions” heading sections of the check/advice statement for all employees who make a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. … policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to … did not maintain complete and accurate records to account for all of the Company’s financial activities and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mMiddle Island Fire District – Budgeting Practices (2013M-93)
… to their calculation to ensure that the District does not exceed the maximum amount which may be expended …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93State Comptroller DiNapoli Releases School District Audits
… reserves that are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSaranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … $59,336 of tuition billed and did not bill $4,345 for tuition due. As a result, the District had not been paid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103DiNapoli Announces Robin Lois to Oversee Local Government Division
… until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and auditor …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionState Agencies Bulletin No. 298
… maximum total contribution of $22,000 for calendar year 2002. An additional deferment is now available to … contribution amount, for a combined total contribution of $12,000 in 2002. Employees cannot have both "Catch Up" and "50 and over" additional amounts deferred in the same year. Please note that the total contribution amount from any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Review of Credit Card Expenses at Finger Lakes DDSO
… (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is responsible for coordinating services for approximately 1,500 persons with developmental …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… voucher number, but use the invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process identified in Section 5 - Agency Payment Preparation and Submittal of … on which option OSC used when denying the voucher in question, the Business Unit must reprocess it using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover … to 60 days in jail, five years probation and ordered to pay full restitution of $50,000 to the village. “Too many … used village funds to date on Match.com. She was able to do so because village officials provided no oversight of her …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftBolton Central School District – Financial Condition (2013M-58)
… Although the Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and significantly overestimated. In addition, although the … that benefits the taxpayers. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… and youth service to approximately 190 children residing in the Towns of Hadley and Day in Saratoga County and the Town of Lake Luzerne in Warren County. The Commission is governed by a …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… or disbursements. The board also inappropriately used town funds to pay at least $8,000 for fundraising activities. … the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – Capital … the board developed a financial plan that addressed the impact of project debt payments. Village officials incurred …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits