Search
DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236State Agencies Bulletin No. 1308
… to your agency Finance Officer or SFS agency coordinator. In order to process necessary Fiscal Year End activities, SFS … OSC Actions OSC will begin Fiscal Year End activities on March 24th, 2014 for the paychecks dated April 3, 2014 … OSC will submit the accounting interface to SFS on March 28, 2013. Please refer to SFS for any information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideState Agencies Bulletin No. 1280
… of the processing of the taxable fringe benefit CLEFR for 2013 Legal Reference Pursuant to Internal Revenue Code … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not … PEF participants informing them of the tax implications. For Administration pay cycle agencies, these transactions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background … extended benefits totaling approximately $7.1 million for 58 projects during our audit period. Key Findings The … IDA (SCIDA) has established a Uniform Tax Exempt Policy for both general and specific-purpose projects. The policies …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsFuel Purchases
… Purpose To determine whether the whether the Rochester-Genesee … the Authority had contracts with private fuel companies to supply diesel and unleaded regular gas to the two … are available. Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesDivision of Housing and Community Renewal Bulletin No. DH-22
… by Bargaining Unit 67 in the Division of Housing and Community Renewal Background Pursuant to Chapter 111 of … by Bargaining Unit 67 in the Division of Housing and Community Renewal. Effective Date(s) The new provisions … Unit 67 will now be eligible to receive their five (5) and ten (10) year Longevity Payments effective on the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesSaranac Central School District – Payroll (2015M-298)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … source documents (i.e., time records) to ensure that payments were based on the actual hours or days worked and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… access to sensitive information, and unneeded accounts should be disabled to protect District data. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationCity of Hornell – Business Improvement District (2018M-38)
… Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in … with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First Degree. On January 7, 2022, the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation … funding levels. Cash Advance Accounts may be established for petty cash, travel, confidential payments, special … on the imprest basis, i.e. the fund is replenished for the exact amount of the expenditures reported. All cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… the City’s financial condition and Council oversight for the period January 1, 2011, through July 31, 2012. … Common Council. The City’s total budgeted appropriations for the 2011 and 2012 fiscal years were approximately $67.2 … The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of annual revenue. It …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Former Town of Perry Ambulance Service Business Manager Darcy J. Conaway … to New York State Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, … continued partnership in fighting corruption.” “Today’s arrest was the result of a lengthy investigation by the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Liberty – Financial Condition (2013M-109)
… accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Minetto – Financial Condition (2013M-284)
… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Human Resource Practices (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … for the sewer fund. Key Findings Village officials failed to periodically compare the amount of water produced with the … bills or determining, approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101