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Pembroke Central School District - Investment Program (2023M-130)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings … and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Wallace Fire District – Board Oversight (2024M-126)
… – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Border City Fire District – Board Oversight (2024M-137)
… complete report – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … Determine whether the Border City Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly … Treasurer’s records or bank statements for the majority of our audit period. The Treasurer misappropriated County funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19XVI.4.A Cash and Investments – XVI. Financial Reporting
… Valuation basis for investments; and Amortization of discounts and premiums. FOOTNOTE DISCLOSURE GASB Statement … interest rates for similar instruments. AMORTIZATION OF DISCOUNTS AND PREMIUM Discounts and premiums on investments, if material, must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. … need $1.1 million to service its debt obligations during 2026-27, which represents about 10% of its annual budget. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Contract and Payment Actions in October
… replacement at the Gideon Putnam at Saratoga Spa State Park in Saratoga County. $1.7 million with Nature’s Way … Inc. for wetland restoration at Woodland Beach State Park in Erie County. $1.3 million with Slate Hill … to ELRAC LLC d/b/a Enterprise Rent-A-Car / National Car Rental for rental vehicles and $345,300 for various other …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Agencies Bulletin No. 2169
… of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the form is no longer valid, to ensure employees with expired … of a new program that will automatically update the Form 8233 information on the Employee Tax Data page when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyState Agencies Bulletin No. 2286
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … Employees: Nonresident alien employees with an expired Form 8233. Background: Per IRS publication 519, if a tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatySUNY Bulletin No. SU-382
… agencies of a program that will automatically update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure employees with expired … withholding exemption. To notify the withholding agent, Form 8233 should be accurately and timely completed, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… of food insecurity.” "Food insecurity has existed in my district for many years and was only exacerbated by the … seen firsthand how food insecurity devastated not only my community but upstate communities as well. In response, I …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityState Agencies Bulletin No. 1234
… years or ten (10) or more years of continuous service * at a base annual salary equal to or greater than the Job Rate … salaried service, Paid Military Leave and Sick Leave at Half Pay) or time on Workers’ Compensation Leave or Unpaid … on 03/31/13, and remains in the lower graded position for at least six (6) pay periods; and The promotion was temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1234-april-2013-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsState Agencies Bulletin No. 1526
… Purpose To remind agency personnel to take steps to safeguard employee information. Affected … To remind agency personnel to take steps to safeguard employee information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemFormer Fire Co. Treasurer Admits Stealing $24K
… District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit … company for nearly two years," DiNapoli said. "Thanks to my auditors and investigators, working with Sheriff Philip …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to our partnership with Orange County District Attorney David M. Hoovler and the New Windsor Police, we were able to …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaRetirement Estimates – Divorce and Your Benefits
… The court may ask for the present or accrued value of the benefits due to a member at retirement. Upon the … Estimates Unit, NYSLRS will provide a one-time estimate of their Single Life Allowance retirement benefit using … current earnings and service information. If the dates of marriage are provided, the estimate will also include the …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesDiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself
… to cover her personal costs,” DiNapoli said, “I thank Troop C of the New York State Police and Delaware County Special Prosecutor Linden Summers for helping us to bring this former clerk to justice.” Barnes was …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herself