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Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDisability Retirement – Divorce and Your Benefits
… average earnings. This means there is no “service” portion and “disability” portion of the retirement benefit. If the … hypothetical service retirement benefit based on earnings and service accrued to the date of the disability award … NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result, 23 …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Examination of Unemployment Insurance Benefits 2016 Annual Report
… in potential recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly … The purpose of our audit was to determine whether Department controls are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsSweet Home Central School District – Financial Management (2016M-207)
… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Schoharie Central School District – Financial Condition (2013M-263)
… 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The … which operates one school with approximately 475 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Marion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Rome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials … plans have not been developed. We also released T own of Highlands – Receiver of Taxes and Assessments (2021M-120) … Determine whether the Town of Highlands Town Board Board and Town officials effectively …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… and pension costs. Key Recommendations Ensure overtime is properly approved, documented and monitored. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeVillage of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Cato – Water Financial Operations (2023M-145)
… unauthorized billing adjustments were made. Of 464 water bills reviewed (totaling $134,852), 71 bills had calculation errors totaling $7,903 which included …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Rhinecliff Fire District – Board Oversight (2024M-154)
… District’s financial activities are adequately accounted for and reported. Specifically, the Board did not … required Annual Financial Reports (AFR) were filed for the past 15 years. The 2009 AFR is almost 6,000 days … Develop and adopt policies, procedures and plans for the District’s financial operations. Ensure an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… officials maintained complete and accurate capital asset inventory records. Key Findings District officials did not maintain complete and accurate capital asset inventory records. The District Superintendent … (Superintendent) was responsible for maintaining capital asset inventory records but was unfamiliar with the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryTown of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirteen of 127 … list of businesses and the inventory of devices required for inspection. As a result, two of the five businesses we … had adequate documentation and procedures in place for addressing consumer complaints and performing price …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… organization located in the Village of Red Creek, Wayne County. The Company provides fire protection and rescue …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial