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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Town of Delhi - Highway Department Leave Records (2020M-53)
… injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Clarence Central School District – Financial Condition Management (2022M-46)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … fund appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… secured user account access to the network and financial application and developed an information technology (IT) … officials secured user account access to the financial application but did not secure user account access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners … has not adopted procurement or code of ethics policies in accordance with GML. The Board did not perform an annual … registers. The Board did not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mHousing Authority Administrative Expenditures (2016-MS-2)
… serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … we found either excessive compensation; lack of a travel policy, lack of knowledge of the travel policy by staff or expenditures in excess of those allowed by …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
… is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… 2012 through February 6, 2014. Background The Forestville Central School District (District) is located in several … Forestville Central School District Transportation Operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Opinion 97-19
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 98-6
… into with the spouse's firm unless the total consideration payable, when added to all other consideration payable under contracts in which the supervisor had an … an exception for a contract when the total consideration payable under the contract, when added to the aggregate …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 91-59
… of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family members of … program, funded by a portion of the foreign fire insurance tax moneys it receives, to provide retirement and death … benevolent association has been created by special act of the State Legislature and is authorized to receive …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Public Safety – 2022 Financial Condition Report
… Number of Crimes and Crime Rates Leveled Off in 2021 According to preliminary data, the number of crimes in seven major categories used by the State … 4.4 percent in 2021 after a 45.8 percent jump in 2020); Rape (up 10 percent after a 15.8 percent decrease in 2020); …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safetyOversight of Persons Convicted of Driving While Intoxicated
… and maintain an ignition interlock device (IID) in any vehicle they own or operate. An IID connects to the vehicle’s ignition system and measures a driver’s Blood … and prevent the driver from starting the car. Once the vehicle is running, drivers will be prompted to blow into the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of vulnerable residents, according to an … FINDS The state Department of Health DOH is not adequately overseeing adult care facilities …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsCUNY Bulletin No. CU-602
This bulletin informs agencies of the changes to the TIAA Action Request AC1767 form
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesState Agencies Bulletin No. 1649
… Purpose To notify agencies of changes being made to the checks they receive as a result of the Reversal (AC230) and Exchange … To notify agencies of changes being made to the checks they receive as a result of the Reversal AC230 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and investigation found she … P. DiNapoli announced today. DiNapoli’s office worked with the New York State Police and Steuben County District … said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for their partnership in bringing …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-funds