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Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings … to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Sheridan – Disbursements (2023M-101)
… Findings Claims and payroll-related disbursements were not always adequately supported, properly approved or for … The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without … and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… properly signed. Compare checks to abstracts or certified payrolls and review and approve all transfers. File the …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Rondout Valley Central School District – Fixed Assets (2023M-36)
… Audit Objective Determine whether Rondout Valley Central School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… victim, but forced an elderly man and pensioner to live in squalid conditions. Thanks to my partnership with … and Zielinski as caregivers. I applaud the work done by our State Police members, the State Comptroller’s Office, … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… and Zoning, and Recreation Departments’ cash collections. Key Findings Town officials did not effectively manage the … charge, resulting in a loss of collectible Town revenues. Key Recommendations Ensure fees are charged according to … fee schedules and deposited timely. Segregate key functions of cash collection, recording and depositing. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Miller Place Fire District – Credit Cards (2024M-58)
… documentation attached to the claim but were approved for payment by the Board. Commissioners approved and audited … itemized receipts before they are audited and approved for payment. Ensure purchase orders contain sufficient detail and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… to the Federal government for social security and Medicare payroll taxes. 60020 Fringe Benefit Escrow Fund Non-General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCUNY Bulletin No. CU-387
… of the salary increases. Affected Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician … Technician Effective Date(s) Increases may be submitted in Pay Period 16C (Institution), paychecks dated 11/5/09 Rate … 6, 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated August 13, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceLimitations – Special 20- and 25-Year Plans
… Your FAE calculation may be limited based on your tier. Earnings above the limit will not be included in your … Final Average Earnings page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed … 20 percent will not be included in your FAE calculation. Tier 6 If the earnings in any 12-month period in your FAE …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsNew York’s Economy and Finances in the COVID-19 Era
… and Socioeconomic Disparities Emerge From the Census Data For example, while 10 percent of all U.S. adults live in … days – that figure rises to 19 percent and 14 percent for black and Hispanic households, respectively. The Census … business to return to its normal level of operations for at least six months. Within that total: 44% of New York …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Town of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for her personal benefit,” said DiNapoli. “It’s unfortunate … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsState Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… purpose of our audit was to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, … from billing area school districts for resident pupils and from certain State and Federal aid attributable to these pupils. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Housing Authority Administrative Expenditures (2016-MS-2)
… adequately controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. … to help ensure that authority resources are used only for appropriate authority expenditures. … Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Town of Butler – Highway Asset Accountability (2024M-115)
Determine whether the Town of Butler Town officials adequately safeguarded and accounted for Highway Department Department assets
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and have five or … you work for an employer that offers a special retirement plan, you must retire by the first day of the month following …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … School policy. Officials also did not properly segregate procurement responsibilities. We identified that overlapping …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11