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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Department funds. The Board and membership did not review bank statement activity. No one ensured that cash receipts were … Board and membership should have performed a review of the bank statements, including canceled check images, on a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsSherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District officials properly managed fund balance … Determine whether the SherburneEarlville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify appropriate … and he shared that both the Town’s salt shed and highway garage need costly repairs. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Barnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether … County. The Department, which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire District and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial … approximately $83,000 in revenue. Key Findings The Executive Committee did not establish policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… the past five years and they failed to complete monthly bank reconciliations. The Board has not established adequate … procedures to ensure that the Treasurer prepares monthly bank reconciliations. We prepared bank reconciliations as of December 31, 2012 and August 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialOrdinary Death Benefit – Police and Fire Plan
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the payroll; …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOrdinary Death Benefit – New Career Plan
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the payroll; …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOpinion 91-64
… may disapprove a proposed contract if in his opinion, the best interests of the district will be promoted thereby. All …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Unified Court System Bulletin No. UCS-307
… Employees Association 87 Management/Confidential 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme Court … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawPayroll Improvement Project Bulletin No. PIP-014
… Arrears Suspense VDC Suspense ER OSC has created a worksheet to assist agencies in calculating pensionable … arrears in 9.1 and were terminated at cutover. Arrears Worksheet Agencies should follow the instructions below to … Benefit Plan. This is the Benefit Plan the employee should have been enrolled in when the contributions were missed. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsAccounts Payable Advisory No. 75
… or life-to-date PCard expenditures on contracts or PAs. Please see Section XI-A.4 – Procurement Card Use for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0CUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). … This bulletin notifies agencies of a change in eligibility for Deduction Code 382 DC37 Benefit Trust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… $200,000 in pension payments from the New York State and Local Employees Retirement System paid to his deceased … has resulted in a prison sentence for a Florida woman who stole $100,000 from the pension system and the … defrauding the system of over $100,000 each. Cook was arrested by agents of the Fulton County Sheriff’s Office in …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always procure goods and services in a competitive manner. Officials did not update the … balances totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service … capital plans, inhibiting effective financial management. Garrison Union Free School District – Information Technology …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances … the town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… wireless security, managing mobile computing and storage devices, and cybersecurity training. Elmwood Village … 2017. Middletown Enlarged City School District – Financial Condition (Orange County) Auditors compared budgeted …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … recorded accurately and deposited in a timely manner. The justices submitted monthly reports and remitted all fines and fees to the appropriate parties. However, monthly bank …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are … before payment. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits