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Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… 2019 annual reports were filed between 331 and 1,018 days late. The Board did not audit all claims prior to payment and did not annually audit the Treasurer’s records. … financial reports to the Board. Audit all claims prior to payment and audit the Treasurer’s records. Adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Port Jervis City School District – Financial Condition (2022M-152)

… Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition. Key Findings The Board and District officials did not effectively manage the … Port Jervis City School District District officials and Board of Education Board effectively managed the Districts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Opinion 2006-11

… CONFLICTS OF INTEREST -- Purchases and Sales (from store at which town board member is employed) -- Exceptions … has an interest in town purchases from an auto parts store solely because the board member is an employee of the store, the interest would not be prohibited if the board …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

State Agencies Bulletin No. 1660

… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-fees

Ordinary Death Benefit – Special 20- and 25-Year Plans

… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …

https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefit

DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees

… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to … A North Country court clerk is accused of pocketing more than $5400 from the …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-fees

Montauk Fire District – Board Oversight (2024M-117)

… District’s financial or length of service award program (LOSAP) records have not been performed since 2019. The … 2023 that were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State … inhibiting volunteer firefighters’ ability to earn LOSAP service credit. Key Recommendations Ensure an external …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117

Falconer Central School District – Financial Management (2024M-52)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings  The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

State Agencies Bulletin No. 1125

… numbers “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number “00” in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits

Whitney Point Central School District – Information Technology (2023M-179)

… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179

Tioga County – Social Service Contracts (2023M-162)

… Audit Objective  Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored performance … community-based agencies (agencies). Key Findings  While Department officials generally monitored contracts through …

https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… corrupting the government in the second degree, tampering with records in the first degree and official misconduct. In … resolve any differences. Town officials generally agreed with our findings and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… forward. Continuing the delicate balance of reducing the pace of cost growth in a way that does not hurt the city’s …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

Town of Jay – Records and Reports (2023M-22)

… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were overstated by a total of …

https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22