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Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… Clerk-Treasurer did not adequately perform her duties. As a result, during our audit period, the former Clerk-Treasurer … did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor … policies, procedures and records to ensure Village money is safeguarded. Obtain appropriate training. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… staff did not maintain complete IT inventory records. As a result, District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected if lost, … located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyBroome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 residents and is governed by a 15-member County Legislature. The County’s budgeted …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… services for the Villages of Painted Post and Riverside in Steuben County. The Department is governed by an elected four-member Board. The Department’s … The annual audit was ineffective since it consisted of a comparison of the bank statement balance to the check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsDivision of Housing and Community Renewal Bulletin No. DH-29
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … $22.60 $38,001 to $48,000 $23.55 $48,001 and above $24.50 A single amount of $21.70 will be deducted for all employees … Code of HRY . Agency Actions Notify affected employees. It is the agency’s responsibility to change the employee’s Dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andState Comptroller DiNapoli Releases School District Audits
… payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Collateral Loan/Pawn Brokers
… File an updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersState Agencies Bulletin No. 2003
… Purpose: The purpose of this bulletin is to advise agencies of the combining of the Garnishment … and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy … garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAlternative and Out-of-Service Death Benefits – State Police Plan
… you have not retired, and you die less than one year after leaving public employment, your beneficiary would receive … gainfully employed. If you die within one year of leaving your public employer, but were gainfully employed … during that time, or if you die more than one year after leaving public employment, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… had you retired on your date of death. “Pension reserve” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Alternative Death Benefits If you die while in service after having become eligible to retire, an … 375-c) or this special plan as of the date of your death. A comparison will be made and the greater benefit will be … death benefit may still be payable. This vested benefit is also payable if you die within one year of leaving covered …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsNew York State Payroll
… Online View your pay statement, opt out of receiving a paper pay statement and change your tax withholdings. … Group The New York State Payroll Users Group, established in December 1999, is a partnership between the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/payrollSelect Financial Management Practices
… and reporting of delinquent accounts receivable are in compliance with the Commission’s procedures for the period … to the Commission to develop, construct, and manage a maritime facility. During the succeeding decades, the … to approximately $6 million. More than half of the revenue is from property rentals, approximately $3.2 million per …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than … was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically … grand larceny, false filing and official misconduct. She is due back in court on Jan. 9 for sentencing. Since taking …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… Joseph F. Grossmann, 68, pled guilty to Bank Larceny, a violation of Title 18, United States Code, § 2113(b), and … confinement. Grossmann was also ordered to pay $130,624 in restitution to the New York State & Local Retirement … Offices in New York and South Carolina, Mr. Grossmann is facing justice today." Grossmann, who now resides in …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentState Agencies Bulletin No. 2237
… and testing information. Background: The master file is created after the confirmation of each pay cycle and … that specific check only. Only employees who received pay, in addition to unfilled positions, are included on the master … Name Type Length Field Begin Field End Coverage Elect Char 1 6461 6461 Interface File Layouts Impacted: Outbound: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsSelected Aspects of Discretionary Spending
… Environmental Facilities Corporation (EFC) was created in 1970 to provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major programs are the Clean Water … the risk that unnecessary discretionary spending that is inappropriate for the mission of EFC may occur. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, … services. The Medicaid program should not pay claims on a FFS basis for services covered by MLTC plans. Individuals … public health insurance programs. Enrollment information is ultimately communicated to eMedNY, the Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansOtsego County – Court and Trust Funds (2025-C&T-4)
… 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the … should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4St. Lawrence County – Financial Condition (2013M-46)
… December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately 112,000 and encompasses 32 towns, one city, and 13 villages. The County is governed by the Board of Legislators comprising 15 elected …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46