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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Village of Hunter – Financial Operations (2023M-164)
… The Board did not: Ensure Board actions were captured in the Village record and transparent to the public, … also was paid $34,988 without support or approval over a two-year period for overtime ($32,462) and unused leave … The Clerk-Treasurer should perform duties as required of a Village Clerk-Treasurer. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164DiNapoli: Approves $4.7 Million DOT Bridge Contract After Integrity Monitor Put in Place
… monitor in place. “After our rejection of this contract in March, DOT has taken the right step by requiring the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-approves-47-million-dot-bridge-contract-after-integrity-monitor-put-placeVillage of Clayville – Board Oversight (2015M-115)
… $491,000. Key Findings The Clerk-Treasurer did not make deposits on a timely basis. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Violating the Terms of a DRO – Divorce and Your Benefits
NYSLRS pensions are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders Violating a DRO
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… expedited payment program, which eliminates the need for persons and organizations to submit a claim for abandoned property of $250 or less that can be validated. … to thank Senator Sepúlveda and Assemblymember McDonald for their sponsorship, and Governor Hochul for signing this …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… audit was to review the Department’s financial controls for the period January 1, 2013 through January 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… distinct and separate from the Town of Hamburg, located in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… of approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of Legislators. The …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Milford – Board Oversight (2018M-25)
… 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population of approximately 415. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Herkimer Central School District – Financial Condition (2016M-68)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has … students, is governed by an elected seven-member Board of Education. The operating budget for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68City of Gloversville – Parking Violation Operations (2016M-231)
… April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 … approximately $16.3 million. Key Findings City officials have not established a benchmark for collection rates of … parking violations. The City does not utilize options such as the State DMV’s Scofflaw Program for collecting …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationGold Coast Public Library District – Claims Audit (2014M-237)
… located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by special act of the State …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Little Flower Union Free School District – Tuition (2015M-233)
… in Suffolk County, which was established in 1972 by the New York State Legislature. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Village of Ellicottville – Procurement (2016M-426)
… required in its procurement policy. The procurement policy does not address the procedures to be followed for obtaining …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Franklin – Financial Operations (2014M-32)
… of the Supervisor’s financial records as required by Town Law. Key Recommendations Ensure that financial duties are …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Contributions Act and Self Employed Contributions Act payroll taxes; the Bureau of Economic Analysis (BEA), for …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019