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DiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… Greene County couple today pleaded guilty to grand larceny for stealing over $35,000 in pension payments, New York State … in Greene County Court. In April, the couple were arrested for cashing pension checks meant for Stephen’s deceased father. “Stephen and Kelly Tuomey hid …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… July 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of … Buffalo City School District Oversight of Field Activities at …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerTown of Lisle – Highway Department Long-Term Planning (2022M-183)
… which is seven years beyond its usable life, accounted for approximately $66,000, or 70 percent, of these total … any highway equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term … capital and financial plans. Establish and fund reserves for highway equipment capital needs. The Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Village of Clinton – Financial Management (2014M-316)
… adequate oversight of the Village’s financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 … is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The Village is … The Clerk-Treasurer’s financial records were inaccurate and unreliable. Not all claims had evidence of Board …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Mentz – Board Oversight (2016M-403)
… of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is … Board has not adopted a comprehensive multiyear financial and capital plan or a fund balance policy. The Board adopted … expenditures for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Homer – Non-Payroll Disbursements (2023M-63)
… Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight … of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of … Town officials made duplicate payments totaling $79,806, and the Town has an increased risk that errors or …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Clarendon Fire Company – Financial Activities (2023M-50)
… pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly … approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Stockport – Disbursements (2013M-216)
… was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2012, to January 22, 2013. Background The Town of Stockport is located in Columbia County and has a population … Town of Stockport Disbursements 2013M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Town of Putnam Valley – Purchasing (2013M-193)
… The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 residents. The Town Board includes four members and the Town Supervisor. Budgeted appropriations for the 2013 … year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … The Town’s budget format lacked necessary information to allow the Board to make informed decisions when estimating revenues and … The purpose of our audit was to review the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-1842024 Annual Cash Basis Report on State Funds
… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsConesus No. 1 Fire District – Internal Controls (2014M-46)
… through December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s … Conesus No 1 Fire District Internal Controls 2014M46 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Village of East Rockaway – Justice Court Operations (2017M-206)
… 1, 2015 through May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau … Village of East Rockaway Justice Court Operations 2017M206 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206More About This Retirement Plan – New Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the … and Local Police and Fire Retirement System VO1515 (Rev. 6/12) …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planColumbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time … October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… determine whether financial activity was properly recorded and reported and Department money was safeguarded for the period January … Fire Department, Inc. is located in Seneca County and contracts with the Town of Tyre to provide fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is … Supervisor did not ensure accounting records were accurate and complete and did not deposit receipts in a timely manner. We found …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Florida Union Free School District – Information Technology (2017M-146)
… period July 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of … Florida Union Free School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-1462025 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsIX.2.B Terminology – IX. Federal Grants
… (ALN) is a unique five-digit number that identifies federal grants and cooperative agreements, formerly the Catalog of Federal Domestic Assistance or CFDA. These listings can be … a single point-of- contact for the request and delivery of federal funds to coincide with state cash outlays to meet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology