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DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
… offering a false instrument for filing in the first degree and official misconduct. She was ordered to pay restitution … of $33,189 for the money she stole from town fees and tax payments. If Metz fails to make restitution, she … prison sentence of 3 2/3 to 11 years. Initially, auditors and investigators discovered a $14,000 shortage for 2013 and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a Chief, three … a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… criminal charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card … Thomas P. DiNapoli. Brown, 70, of South Plymouth in Chenango County, was charged with grand larceny in the second degree, scheme to defraud, defrauding the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which … the Chairman of the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSecurity Over Critical Information Systems
… to Department operations that we focused our testing on. Each of the four systems supports crucial Department …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of $40,000 Infrastructure Assets in excess of $1,000,000 For major construction projects, the $100,000 capitalization … capital expenditures rather than the individual assets. For bulk purchases of furniture, equipment, etc., the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureState Agencies Bulletin No. 919
… stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation … stipend earnings are exempt from Social Security and Medicare taxes, while all regular earnings remain subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … The Albany County Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Champion – Information Technology (2014M-130)
… 31, 2013. Background The Town of Champion is located in Jefferson County and has a population of approximately 4,500. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates … documentation for cash receipts totaling $127,553, and district officials do not have adequate assurance that … was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Comptroller DiNapoli Releases State Audits
… total about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … auditors found significant and pervasive weaknesses in internal controls at the regional office level that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Police Property Room Inventory (2014-MS-4)
… updating. Property is not properly safeguarded, resulting in 293 items missing from inventory at eight of the 10 … and procedures for controlling property. Monitor activity in the property room. Improve the inventory tracking and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Assertive Community Treatment Program
… serious mental illness; to support children and families in their social and emotional development and in the early identification and treatment of children’s … recipient data and outcomes. To ensure effectiveness in delivering services, ACT provider teams are required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against … schools. The Department posts incident data and the list of persistently dangerous schools on its website, and … properly and accurately report the schools’ statistics on crime and incidents to the Department. The inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For … Gingerbread’s response is replete with incorrect and false assertions as well as misleading statements. The … integrity of the auditors. Rather than making false accusations, we encourage Gingerbread officials to take the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the … both older adults and persons with disabilities who live in Long-Term Care (LTC) facilities, such as nursing homes, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key … the procedures and requirements for making grade changes in the current year and for prior years. Periodically review … systems. … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… from this theft,” said District Attorney Doorley . “At the Monroe County District Attorney’s Office, we take this … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmother