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DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 … look to ensure only legitimate refunds are paid." DiNapoli's office audits New York state personal income tax refunds … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … $151 million. Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately planned for the … Key Findings The bio-digester subjects the Village to significant risks because if the potential users discontinue operations or opt not to use the bio-digester, the Village will continue to incur …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could be exposed because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period … approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of oversight of the Village’s financial activities, the Treasurer was able to misappropriate as much as $83,000 of Village funds prior …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Purpose To determine the extent of implementation of the three … June 4, 2008. New York State awards grants and contracts to non-profit community-based organizations that offer after-school services to children. To receive reimbursement for its program-related …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialAccounts Payable Advisory No. 3
… may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others have specific payment processing requirements. … Business Units how to process payment information to Vendor IDs that have more than one Address Sequence. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has not established procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village's … Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be … usage. The Village had two major credit cards, one issued to the Mayor and one issued to the Administrator. The Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural … receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal controls over the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1858
… uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates … to the OUF in April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksOpinion 2003-3
… firefighting service credited under the program, subject to a maximum of forty years of firefighting service. A fire … award program that provides a service award equivalent to forty dollars per month for each year of firefighting … fire department, that provides a service award equivalent to forty dollars per month for each year of firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 88-4
… COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … county may determine that appropriate refreshments served to trainees at a foster parent training session are …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Lockport – Budget Review (B23-1-7)
… and expected revenue models. However, City officials do not have historical ambulance services data to use to … the City’s 2024 overtime expenditures to ensure they do not exceed the City’s budget. Consider whether ambulance …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7