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True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mBerkshire Fire District - District Operations (2020M-40)
… controls to safeguard fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key Findings Officials … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… all major building systems. Ensure that a visual building inspection is performed in any years deemed necessary by the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Margaretville Central School District – Financial Management (2020M-46)
… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Town of Pelham - Information Technology (2019M-77)
… complete report - pdf] Audit Objective Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected … communicate all IT policies to officials, employees and the IT consultant. District officials generally agreed with … Determine whether the Town Board ensured the Towns IT systems were adequately …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Bemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… of Batavia (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected facilities. … City of Batavia City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key … parking spaces located on the closest accessible route and signs identifying van accessible spaces. 21 components at … City Court, such as interior signs with raised lettering and Braille and service counters with a portion at an …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… to determine whether the Agency properly billed, collected and distributed payments in lieu of taxes (PILOT) in a timely … benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency, which was established …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanMatter of Merton Simpson v. Department of Civil Service
… are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson v. Department of Civil Service. Background The New York State Department of … are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceAlternative and Out-of-Service Death Benefits – State Police Plan
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the State Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an … Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, but you …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… death benefit may be payable. This benefit would equal the pension reserve that would have been established under the … plan (Section 384-d, Section 384 or Section 384-e) had you retired on your date of death. “Pension reserve” is an … Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, but you …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Attorney General Schneiderman, Mr. Wills was convicted and is serving prison time." "New Yorkers trust that their … said Attorney General Schneiderman . "No public servant is above the law, and we'll continue to root out and … and sentenced to two to six years in prison (which he is currently serving), as well as a $5,000 fine and more than …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsDiNapoli: Town of Altona Official Misused $23,500
… former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public … that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the … that over a four year period, between 2009 and 2013, she altered town receipts and took town money without permission. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by New York … Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… funds make equity co-investments (investments alongside a lead sponsor) in growing New York-based companies. Hamilton …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Comptroller DiNapoli Releases School District Audits
… missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 90-9
… of this article". Therefore, since section 5-524 is contained in Article 5 of the Village Law, it is our opinion that a village may not supersede the … contained in Article 5 strongly suggests that Article 5 is intended to have uniform application to all villages …
https://www.osc.ny.gov/legal-opinions/opinion-90-9