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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… The Board adopted adequate policies and guidelines for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… Review the information sharing between the County Jails, New York State Sheriffs’ Association, and State agencies to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Village of Endicott – Budget Review (B4-13-8)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Glen Cove -- Budget Review (B17-7-12)
… review. The City’s proposed budget complies with the tax levy limit. Key Recommendations Avoid using nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Travel Advisory No. 5
… documentation supporting Travel and Expense transactions for six years. Online agencies are required to use the … documents in support of Travel and Expense transactions for supervisory review/approval and for OSC audit. The scanned images may also be used as the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseVillage of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185DiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… sentenced in federal court for stealing $34,000 from the Morris Central School District in Otsego County. Hand, 47, of … to two counts of federal program theft, for stealing from a school district that received federal funds. She was … public corruption.” Hand admitted she stole about $24,000 by depositing checks payable to the school district into bank …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… as their own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentNew Hartford Central School District – Payroll (2021M-149)
… accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with Board … However, there are opportunities for District officials to strengthen internal controls over payroll. Officials did … over the payroll clerk who could add new employees to the financial system and was responsible for adding and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Accounts Payable Advisory No. 73
… sales tax and freight charges and how to enter the amounts in the voucher when applicable. The section also informs … revised to: Require agencies to maintain freight invoices in excess of $500.00 (an increase from $100.00) and, Update …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … was to determine whether (i) the expenses were incurred for business or personal purposes, and (ii) HCR reported any … Therefore, the employee was not entitled to reimbursement for expenses to travel from his home (or rental vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nSpecial Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)
… about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6 …
https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6Fabius-Pompey Central School District – Budget Review (B3-14-5)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5City of Olean – Budget Review (B1-14-1)
… in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Stay Informed – State Police Plan
… you understand your benefits and stay informed. Register for Retirement Online , a convenient and secure way to … contact information, view and update beneficiaries, apply for a loan, estimate your pension and payment option amounts, request to purchase service credit and apply for retirement. Review your Member Annual Statement carefully …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79