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IX.6.E Education Department - G5 System – IX. Federal Grants
… operates a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, … operates a grants management system known as G5 which was developed in 2007 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… system to defraud the organization of over $5,500. Thurber altered the payroll system to increase her paid time off and … to. "Today, Jennifer Thurber is being held accountable for her actions,” DiNapoli said. “She was entrusted with overseeing key business functions for an organization that does vital work with youth, but …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsState Agencies Bulletin No. 2240
… Purpose: The purpose of this bulletin is to notify agencies that employee participation in … responsible for end dating payroll deductions in PayServ to suspend an employee’s 403(b) tax-sheltered annuity plan … a paid Workers’ Compensation leave. If the employee wishes to resume their 403(b) deductions, the agency must advise the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersSchool of Professional Studies – Controls Over Bank Accounts
… internal controls over bank accounts held in the school’s name. Consequently, a former CUNY SPS employee had complete … and use them to open two unauthorized bank accounts in the name of CUNY SPS. As of the end of our audit fieldwork, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceSelected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingGovernment-Wide Financial Data – 2022 Financial Condition Report
… process is complete (full accrual basis), as opposed to when they are actually received or paid (cash basis). Each … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows … of resources (the acquisition of net assets applicable to a future reporting period); and The difference between …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… weekday. Transit’s Electronic Maintenance Division (EMD) is responsible for maintaining and monitoring the equipment … a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had installed 9,290 CCTV …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … We identified $428,958 in rebate revenue that is due to Civil Service for rebate-eligible claims in the … through December 31, 2018. CVS Health agreed Civil Service is due the additional rebates. CVS Health also agreed to …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fPutnam County Industrial Development Agency – Management Practices (2013M-257)
… The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management practices … Putnam County Legislature. The PCIDA reported 14 active industrial development projects in its 2012 annual report … Putnam County Industrial Development Agency Management Practices 2013M257 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… was to assess controls to ensure that financial activity is properly recorded and that Company moneys are safeguarded … Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is responsible for the Company’s overall general and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialCity of Troy – Budget Review (B17-5-13)
… million for refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. … to adopting the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Pawling Central School District – Selected Financial Activities (2012M-185)
… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven … the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the … Village of Altmar Apparent Misappropriation of Funds 2013M331 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… The Charlotte Valley Central School District is located in seven towns within Delaware, Otsego, and Schoharie … period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Board properly monitored the Village’s fiscal operations for the period June 1, 2011, to February 6, 2013. Background … the Mayor and two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key … the Clerk-Treasurer to provide monthly financial reports for monitoring the Village’s financial condition; and did not …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114