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Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, … Town of Wayne Justice Court 2013M52 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Lebanon – Justice Court (2013M-247)
… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 … the Justice’s account. The Justice did not prepare monthly bank or accountability reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town Richmond. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mReporting Forms and Publications
… of Events - 9/2021 Electronic Payments - ACH, Book Transfer, CHIPS, EFT, Federal Wire Electronic Reporting Program Extension …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-forms-and-publicationsMiddletown Employee Charged With Theft
… the pension system in excess of $5,000. McKelevey was a full-time plant operator at the Middletown sewer plant. At … as the full-time water/sewer superintendent for Crawford, a neighboring town. From 2012-2019, McKelevey allegedly submitted time sheets to Middletown and Crawford with overlapping hours for the same time period. For example, …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftTown of Whitestown – Inventories (2026M-38)
… (Superintendent) adequately safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit Period … Superintendent should adequately safeguard and account for diesel fuel, gasoline and motor oil inventories to ensure … 1, 2024, through October 31, 2025, the Town purchased diesel fuel, gasoline and motor oil totaling $203,190. Audit …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsApplying for Previous or Military Service Credit – State University Police Plan
… To receive credit for previous or military service, send a written request … much information as you can about the period of employment for which you are seeking credit. We will determine your … the credit and any cost involved. Requesting credit for your previous public employment as early in your career …
https://www.osc.ny.gov/retirement/publications/1823/applying-previous-or-military-service-creditTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… of our audit was to review Board oversight of the School’s financial operations for the period July 1, 2014 through … Renaissance Academy Charter School of the Arts Financial Operations 2016M198 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Town Board, which comprises the Town Supervisor and four Council members, governs the Town. The Town’s … procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims … were paid more than 90 days after the invoice date, and claims totaling more than $1,400 were paid for a service …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Morris Central School District – Fund Balance Management (2023M-47)
… the Morris Central School District (District) Board of Education (Board) and District officials effectively … the 2019-20 through 2021-22 fiscal years by an average of $617,000, or 6 percent. Surplus fund balance exceeded the … points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Uniondale Union Free School District – Information Technology (2023M-61)
… report – pdf] Audit Objective Determine whether Uniondale Union Free School District (District) officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101State Contract and Payment Actions in May
… Medicaid analysis and policy support. Division of State Police $3.2 million with East Coast Emergency Lighting Inc. … and replace the ramp deck on the Gowanus Expressway in Kings County. $15 million with the Port Of Oswego Authority … $8.4 million with Concrete Applied Technologies Corp. for highway rehabilitation on Route 354 in Erie County. $4 …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayArea #12 – Information Technology Contingency Planning – Information Technology Governance
… could include a power outage, software failure caused by a virus or malicious software, equipment destruction, … to prepare an IT contingency plan will vary depending on the size and sophistication of your local government’s or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… among other things,” DiNapoli said. “Thanks to the work of my Division of Investigations, the Saratoga County District … of Motor Vehicles, she will be brought to justice. My office will continue to protect the pension system from …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… of work performance and could compromise worker and passenger safety. Key Recommendations Improve the control … Metropolitan Transportation Authority/Metro-North Railroad: Forensic Audit of Select Payroll and Overtime … Metropolitan Transportation Authority/Metro-North Railroad: Overtime and Other Time and Attendance Matters …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsIX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … agencies and states must minimize the time from: the date on which funds are transferred between the Federal Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions