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State Agencies Bulletin No. 1692
… and agency appropriations Affected Employees Employees who have a salary refund (AC230) submitted and processed after … has not occurred. Therefore, the employee should not have the income reported or subject to taxation. Impact on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1617
… agency appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after … has not occurred. Therefore, the employee should not have the income reported or subject to taxation. Impact on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instComptroller DiNapoli Releases Municipal Audits
… Management (St. Lawrence County) The town did not have enough cash to pay all of its bills at the end of fiscal … when adopting the 2015 budget. Also, city officials have not fully implemented the recommendations in the budget … – Disbursements (Orange County) The district did not have procedures for disbursements. In addition, the board did …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Presses Companies on Political Disclosure
… at the companies’ annual meetings this spring. “Investors have the right to know if companies are using corporate funds … on candidates, political parties, ballot measures, any direct or indirect state and federal lobbying, payments … To date, shareholder proposals for the 2019 proxy season have been filed with: Wynn Resorts Ltd. (proposal received …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-presses-companies-political-disclosureState Comptroller DiNapoli Releases Municipal Audits
… No. 1 – Board Oversight (Chemung County) Board members have not provided adequate financial oversight. The board did … technology security policies and city officials do not have formal procedures to address disaster recovery, disposal …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50%, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… projections in the 2022-23 proposed budget continue to be unreasonable. Chenango County Industrial Development … (2022M-10) Although the board evaluated projects prior to approval, it did not adequately establish and document … justices nor the clerk prepared monthly accountabilities to ensure that all collections were accurately accounted for, …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1771
… agency appropriations. Affected Employees Employees who have a salary refund (AC230) submitted and processed after … has not occurred. Therefore, the employee should not have the income reported or subject to taxation. Impact on … AC230 agencies must review and discuss with their auditor any existing Q-codes that have been created in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instIX.6.D HHS Payment Management System – IX. Federal Grants
… funds in non-expired status in the PMS account. For any awards that have passed their 90-day liquidation date, the payment … result in the account being frozen, thereby preventing any additional drawdowns from being processed until the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… 55, today appeared in Erie County Court before Judge Sheila A. DiTullio. “For more than four years, this defendant …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedState Comptroller DiNapoli Releases Municipal Audits
… jurisdictions received $10,607 more than they should have while five others did not receive $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals … five employees $55,407 in overtime payments that could have been avoided or reduced. Town of Chesterfield – Town …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsBallston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of the Commission’s financial operations … Area Recreation Commission is a joint activity established to provide low-cost recreational and educational programs to children residing in the Towns of Milton, Malta and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMcConnellsville Fire District – Financial Operations (2014M-19)
… the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. … of Commissioners. Its general fund budget totaled $103,730 for the 2013 fiscal year. Key Findings Complete accounting … were paid. Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Chemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s collections and … for probation and nonprobation cases. Key Findings Due to a lack of oversight and policies, delinquent accounts are … home monitoring fees. Formally establish a time frame to disburse restitution payments held by the Department. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Village of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The Clerk-Treasurer failed to provide the Board with accurate budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies … collected from bail cases. However, even after accounting for the ATI fees, there was a shortage of $882,850 on deposit. Finance could not account for the shortage. Finance also could not demonstrate that it …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… ensured that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … Chemung County. The Department is governed by its officers and a five-member Board of Directors. For 2016, Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… at a starting salary that was $11,000 more than it should have been. The former Director and current Director did not …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria cash receipts … The Board has not adopted policies and District officials have not developed procedures governing cafeteria cash … not perform an independent reconciliation of cash sales to deposits or review the work of those who performed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152