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Accounts Payable Advisory No. 66
… loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they … to the following OSC mailbox: BSEInternalControlCert@osc.ny.gov . …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… public corruption and partner with law enforcement to bring offenders to justice and recoup stolen public money. I want to thank Steuben County District Attorney Brooks Baker … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
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
… or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state … or fraudulent personal income tax refunds from being paid so far in 2017 …
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)
… the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings …
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)
… July 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the … North Syracuse Central School District Payroll Access and …
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)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. … General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $4.8 …
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)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
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)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
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)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
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)
Determine the extent of implementation of the 3 recs included in our initial audit report Educators for Children Youth Families Inc Use of Contract Funds
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)
… and procedures to establish a code of ethics, ensure that cash receipts are documented and accounted for properly, and …
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
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System 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 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… July 1, 2012 through August 31, 2013. Background The Port Jefferson Union Free School District is located in … Port Jefferson Union Free School District Information …
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)
… $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in accordance with 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)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Furthermore, the Clerk discarded tax stubs which prevented us from verifying if she paid $970 of her own taxes, and the …
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
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … to OSC by employees will be treated as a written request for reissuance of a payroll check. If responses are received … Funds (OUF) in April of 2021. Effective Dates Effective for payroll checks issued between January 1, 2019 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… (FAE), up to a maximum of seven years. These plans do not allow for crediting of “other than” service, which ERS … July 1, 2025 will be automatically enrolled in this plan. How do I elect one of these plans? Complete and submit the Election …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2003-3
… subdivisions" to establish, and thereby become the "sponsor" of, service award programs for volunteer … and other emergency services to the local government sponsor of the program (see 2002 Opns St Comp No. 2002-2, p … Bill Jacket for chapter 775 of the Laws of 1988, Letter to Nancy Gleason Groenwegen, Esq. from Wayne Schneider, dated …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3