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Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and … audit school district fund balance management afton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… for. Specifically: Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent … not be located and was not inventoried. Twelve IT assets with combined purchase prices or cost estimates of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… to properly plan its procurements so that needed approvals can be obtained timely. Sufficient time must be incorporated … to properly plan its procurements so that needed approvals can be obtained timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New York State Police today … from her position shortly after in June 2022. Berger was appointed Clerk/Treasurer in January 2017. She pleaded guilty … before Judge Gregory P. Storie in St. Lawrence County Court. She is due back in court for sentencing on May 31 st …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageCentral Valley Central School District – IT Asset Management (S9-22-7)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management central valley …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of ethics, an … monthly bank reconciliations. Compare all claim vouchers with a list of checks to be approved before payment and … Prepare and file the District’s annual financial report with OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40High Falls Water District – Water Fees (2015M-153)
… Towns of Marbletown and Rosendale, was created by the United States Environmental Protection Agency as a superfund site …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … June 1, 2011, to January 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara … Village of Lewiston Purchasing 2013M45 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Afton – Budgeting Practices (2013M-304)
… Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2013 budget … needs. Specifically, we found that large capital purchases and improvements during the last five completed fiscal years …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… The former Executive Director of Hornell Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying Business Records in the First … stealing $1,711 in cash from the HPG’s Annual Fourth of July festival and earmarked for the city’s Business …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthUnified Court System Bulletin No. UCS-317
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the … adjustment may be re-generated when the payment is processed. OSC will turn off (not process) the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-317-april-2022-unified-court-system-ucs-retroactive-judicial-0Frontier Central School District - Procurement of Professional Services (2018M-98)
… but could not provide documented evidence for how or why those vendors were selected. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see … government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …
https://www.osc.ny.gov/local-government/dataBrighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Andes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … for cafeteria cash receipts. District officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new … help New Yorkers address affordability and improve quality of life in our state. “Many of New York's families are feeling squeezed by the high cost …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… (County) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… Determine whether Town of Hyde Park (Town) employees and elected officials completed annual sexual harassment … Findings SHP Training was not provided to all employees and elected officials. Of the 20 total individuals we tested (10 selected employees and all 10 elected officials), one employee or 10 percent of …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12