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DiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft

… that intensified even after DiNapoli’s office uncovered her criminal behavior. Metz, 55, pleaded guilty today in … repaid the town $12,000 in cash, claiming she found it at her home and in a filing cabinet at work. Later investigation … town. “The town’s misplaced trust in this clerk enabled her to steal and steal again,” DiNapoli said. “Blind trust …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theft

Comptroller DiNapoli Releases Municipal Audits

… nearly the entire operating surplus to the reserve funds, leaving the district with virtually no unrestricted …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases School Audits

… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Because district officials did not always seek competition to secure professional services, the services may not have …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0

Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)

… whether District controls are adequate to ensure that financial activity is properly recorded and reported and that … an investment policy or a code of ethics, Issue a W-2 form for the Treasurer’s wages and take out withholdings from …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operations

Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)

… County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Selected Aspects of Discretionary Spending

… the New York State Environmental Facilities Corporation’s discretionary spending complied with guidelines and expenses … communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending

Lockport Housing Authority – Executive Director’s Compensation (2015M-329)

… elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s revenues totaled … Executive Director’s compensation for the 2014-15 fiscal year, or that the Authority ever submitted specific …

https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… payroll records, without adequate mitigating controls or oversight. The Board does not perform, or contract with an independent auditor to perform, an annual … is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations Ensure that …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Albany City School District – Separation Payments and Information Technology (2012M-251)

… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information

Franklin Square Water District – Life Insurance Policies (2013M-127)

… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … a Secretary, and a Treasurer. The District’s total revenue for the 2012 fiscal year was over $2.5 million, generated … the District’s practice to purchase and pay the premiums for whole life insurance policies with a face value of …

https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127

State Comptroller DiNapoli Releases School District Audits

… The business manager/treasurer did not control when her electronic signature was used by another employee to sign …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0

Yates County – County Clerk Cash Receipts (2015M-223)

… our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August 19, 2015. … a 14-member Board of Legislators. Budgeted appropriations for 2015 total approximately $42.8 million. Key Findings The … Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately …

https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

SUNY Bulletin No. SU-115

… dated August 10, 2005 OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction … Codes 215 and 262 ) as follows: For employees with a base annual salary of $22,874 or less, the deduction is .9% of the adjusted biweekly gross. For employees with a base salary of $22,875 or more, the deduction is 1% of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-115-united-university-professions-uup-change-dues-structure

City of Mount Vernon – Building Department Fees and Fines (2014M-65)

… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing … and implement Building Department policies and procedures to resolve building code violations. Establish procedures to enforce judgments and pursue fine collection to ensure …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65

Town of Freetown - Records and Reports (2018M-213)

Determine whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to properly manage Towns finances

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213

Massapequa Water District (2014M-100)

… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …

https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100