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State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … that could have led to potentially inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the contract should be … This section provides information related to Office of the State Comptroller (OSC) funds reservation requirements … for additional information). Submit a signed copy of the contract letter and all other required documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use by State agencies and other … to form, function, and utility. Information about the use of specific centralized contracts can be found on the OGS … to the vendor. The Expire Date should be the last day of the fiscal year in which the purchase will be made unless …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsStay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid financial plan. They can help you and your … achieve financial security in retirement or in the event of a disability or death. Use these tips to help you … cases, you’ll be able to use Retirement Online instead of mailing forms or calling NYSLRS. Members can view benefit …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSoftware Management (2015-MR-3)
… [pdf] and, Monroe Community College [pdf] . Purpose of Audit The purpose of our audit was to assess software management and website, … Background Software management and website security are of particular importance to larger local governments, such as …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3East Moriches Union Free School District - Budget Review (B7-15-5)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. … East Moriches Union Free School District Budget Review B7155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Saranac Central School District – Payroll (2015M-298)
… School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Wayne – Justice Court (2013M-52)
… failed to account for all moneys received and the Board did not provide effective oversight of Court operations, … in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Lebanon – Justice Court (2013M-247)
… maintain an accurate listing of bail, properly report ticket dispositions to the DMV or close his bank account as …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Suffern - Budget Review (B20-6-2)
… for sewer revenues. The tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2State Comptroller DiNapoli Releases Audits
… payments. Homes and Community Renewal: Housing Trust Fund Corporation – Internal Controls Over and Maximization of … and Urban Development (HUD) through the Housing Trust Fund Corporation to administer the Section 8 Housing Choice … receive necessary durable medical equipment (DME, i.e., devices and equipment available on a monthly rental …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… The long-term decline in the number of individuals in state prisons has led to a demographic … trends in the state’s aging prison population. “The share of older people in New York’s prisons has grown over time,” DiNapoli said. “We need careful evaluation of policies related to sentencing, parole, compassionate …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew. She was charged with grand … we continue to uncover local officials who take advantage of their position to steal taxpayer money,” said DiNapoli. … Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Special Accidental Death Benefit – New Career Plan
… that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be … if they are students, until the age of 23. The Benefit The special accidental death benefit is a pension equal to your …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitApplying for Previous or Military Service Credit – State University Police Plan
… We will determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous … you will no longer be eligible to withdraw your membership and mandatory contributions (if applicable). … University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Applying for Previous …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-credit