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Wallkill Central School District – Claims Auditing (2023M-52)
… for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not included in the claims … reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card purchases were not always made by authorized users, and … 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86IX.12.H Key CMIA Documents – IX. Federal Grants
… (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTown of Wayne – Justice Court (2013M-52)
… surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not provide … resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… Section 115 of the State Finance Law authorizes the establishment of cash advance accounts. The moneys are to be used in … limited to: Developing and implementing a complete system of internal controls governing advance accounts; Proper … Section 115 of the State Finance Law authorizes the establishment of cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Spencer – Financial Condition (2013M-119)
… aspect of the accounting function from the accounting records to the financial reports and in the reports to the … Recommendations Prepare complete and accurate financial records and reports, including monthly reconciliations of the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities for the period … long-term financial and capital/infrastructure plans to set forth the Town’s objectives and goals. From fiscal … The Board has not established any policies or procedures to govern the level of fund balance to maintain for each …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli Honors Community Leaders During Italian Heritage Celebration
… Company, followed by C&V Builders Inc. and A.C. Realty Inc. He was honored by the Society of the Museum Italo …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… Service Business Manager Darcy J. Conaway was charged this week with grand larceny in the third degree for allegedly … Service Business Manager Darcy J Conaway was charged this week with grand larceny in the third degree for allegedly …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of … in implementing our recommendations in the audit report Newark Valley Fire District – Board Oversight (2020M-30), … of the State, distinct and separate from the Town of Newark Valley in Tioga County. The District provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fState Agencies Bulletin No. 2273
… 20, 2024 December 18, 2024 December 27, 2024 December 26, 2024 December 31, 2024 December 31, 2024 January 2, 2025 … will be updated to reflect the return of the funds and a credit letter sent to the employee by OSC. Credit letters are issued during year end processing as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksOpinion 90-52
… minutes must be taken at all open meetings of a public body, which would include town board meetings, and that these … Thereafter, the town clerk must publish a notice to the effect that the examination has been performed, that the … Although section 116(13), unlike section 64(11-b), does not expressly provide that the determination to publish …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Unified Court System Bulletin No. UCS-307
… Employees Association 87 Management/Confidential 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York State Court Officers Association SR New York State Supreme Court … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawState Police Bulletin No. SP-219
… Purpose The purpose of this bulletin is to provide the Division of State Police instructions for processing the 2021 Education Payment. Affected Employees Employees of the Division of State Police in the State Police Troopers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-219-2021-state-police-education-paymentState Agencies Bulletin No. 1415
… Purpose To inform agencies of OSC’s automatic processing of the Lifeguard General Salary Increases. Affected Employees … Employees in the following lifeguard titles of the Office of Parks, Recreation and Historic Preservation, … To inform agencies of OSCs automatic processing of the Lifeguard General Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1415-general-salary-increases-state-university-professional-servicesCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the … Department’s internal controls over financial operations for the period of January 1, 2012 through October 31, 2013. … is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… North Country Community College is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a student trustee. The College’s expenditures for the … were overbilled or underbilled for services received and student refund checks were printed and disbursed without …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedGardiner Fire District – Length of Service Award Program (2013M-265)
… Municipal Law. The Board did not implement standards and procedures to ensure that complete and accurate records of its members’ activities performed in … Officials granted points for completion of training courses without any record of completion. Only eight of 23 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Town of Cambria – Capital Projects Financing (2017M-161)
… of Audit The purpose of our audit was to review capital project finances for the period January 1, 2015 through May … services including highway maintenance, snow removal, water and sewer, refuse collection and general government … issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not needed, and could have …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… to take a long-term view of the impact that spending decisions have on their finances. “Through our audits and … and considering the impact of short-term/current budgeting decisions on future fiscal years. “By providing financial … much assistance as possible to help local officials make decisions that will keep their governments solvent and …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planning