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Town of Mount Morris – Justice Court (2012M-129)
… to June 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129New Hartford Central School District – Payroll (2021M-149)
… the payroll clerk’s work by comparing payroll source documents to payrolls to mitigate the risks related to the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
Determine whether the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
Determine whether Waterville Central School District District officials adequately managed network user accounts and developed an information technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… were disabled in a timely manner. As a result, 21 percent of the District’s network user accounts were unneeded and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Opinion 88-77
… A member of a school district board of education who is also an employee of a not-for-profit corporation would … letter in which you inquire whether a school board member, who is also the salaried director of a local council for the … Whether a school board member who is also the salaried director of a local council for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. The defendant, Linda Miller, continued to cash her mother Josephine Miller’s retirement benefits until 2012, despite her mother’s death in 2006. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… security system specialist, were arraigned Wednesday morning before Westchester County Court Judge Anne Bianchi on …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… in questionable travel and lodging expenses, exceeding the conditions of the contract, including pricey rooms at the Carlyle Hotel and a “team dinner” that included … in questionable travel and lodging expenses exceeding the conditions of the contract including pricey rooms at the …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsII.3.D Evaluation – II. New York State Financial Accounting
Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… State Comptroller Thomas P. DiNapoli and the New York State Police today announced the arrest of Debra Gabriel, the former tax collector for the Town of … State Comptroller Thomas P DiNapoli and the New York State Police today announced the arrest of Debra …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts … Updated Guidance for Paying Sales Tax and Freight Amounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… accounts and records. Hamilton was issued an appearance ticket and will be arraigned in town of Bradford court on …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Application for Payments (ASAP) is an all-electronic payment and information system developed jointly by the U.S. … of its ASAP accounts. On a daily basis, OSC BSAO initiates payment requests based on the project’s Accounts Receivable balances. Payment requests are approved or rejected automatically based …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapBroker Search for Internal Equity and Fixed Income
… The New York State Common Retirement Fund’s (Fund) 2026 broker selection process is open through May 15, 2026. All broker-dealers are encouraged to apply, including … application(s) and supplemental documents by May 15, 2026 to be considered in the 2026 broker selection process. …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeTaxable Travel
… 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the … As a result, we determined the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during … by recording and reporting personal use of rental vehicles. Ensure employees reimburse the State for the cost …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… and as a result, DEC issued a consent order requiring construction of a new facility with a completion deadline of … of $50,000 plus a maximum of $1,000 per day until the construction is completed. The plant is not economically …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adult