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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)

… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m

NY-Sun Incentive Program (Follow-Up)

… in our initial audit report, NY-Sun Incentive Program (Report 2015-S-91 ). Background The New York State … is charged with oversight of the NY-Sun Incentive Program (NY-Sun), which is part of New York's Clean Energy … Research and Development Authority: NY-Sun Incentive Program ( 2015-S-91 ) …

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-follow

Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)

… activities. Although the Board has adopted procurement, investment and code of ethics policies, it did not ensure … to verify that all disbursements are proper District charges and to verify the District’s cash balances. File the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329

Newark Valley Fire District – Audit Follow-Up (2020M-30-F)

… Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of the Secretary-Treasurer’s (Treasurer) records for 2017 and 2018. The Treasurer did not file required annual update … The District a district corporation of the State, distinct and separate from the Town of Newark Valley in Tioga County. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-f

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… language, the School does not have a firm agreement detailing what services are included. School officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m

Selected Aspects of Railcar Fleet Maintenance (Follow-Up)

… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, Selected Aspects of Railcar Fleet Maintenance (Report 2009-S-68). Background … To determine the extent of implementation of the nine recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-follow

Roxbury Central School District – Financial Condition (2013M-207)

… District is located in the Towns of Roxbury, Middletown and Gilboa in Delaware and Schoharie Counties. The District is governed by the Board … year are approximately $10 million. Key Findings The Board and District officials believed they were effectively …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207

North Colonie Central School District – Claims Processing (2013M-9)

… Colonie Central School District (District) is located in the Town of Colonie, Albany County. The District is … supported and that goods and services have been received in the amount and price as ordered prior to payment. We … them to see if they were properly supported and audited in a timely manner. All of the 45 claims tested were audited …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9

Wallkill Central School District – Claims Auditing (2023M-52)

… before payment, for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims … before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million … $464,801 were not included in the claims auditor reports to the Board. As a result, the Board was not aware of all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Rapids Fire Company – Credit Cards (2023M-86)

… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and … time we conducted our testing, the President later told us he located the toolbox at Station 2 and presented the toolbox to us. Key Recommendations Update, communicate and enforce the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

IX.12.H Key CMIA Documents – IX. Federal Grants

… two major documents for review and approval by the U.S. Treasury: Annual Treasury-State Agreement (TSA): Details the terms of … signed by authorized officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents

Town of Wayne – Justice Court (2013M-52)

… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

Village of Spencer – Financial Condition (2013M-119)

… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119

Town of Candor – Fund Balances (2014M-157)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157

DiNapoli Honors Community Leaders During Italian Heritage Celebration

… in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebration

DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement

… to New York State Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, … Perry Court by Judge Charles Miller. Conaway was released on $1,000 bail and is due back in court on Nov. 5. Since … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing …

https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlement

Unified Court System Bulletin No. UCS-266

… by Payroll Bulletin USC-266.1 Purpose To inform agencies of updated procedures for processing union dues deductions in … for union dues Background A recent internal review of the procedures for initiating and terminating payroll … requests for the initiation, cessation or modification of dues deductions must come from a union via electronic file …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payroll