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State Comptroller DiNapoli Releases Municipal Audits

… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … needed to process SNAP applications correctly and in a timely manner. Department officials also did not have …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department

… own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public corruption are … including numerous credit card bills. Kish abruptly quit as Treasurer after the department’s board began to ask …

https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-department

New Hartford Central School District – Payroll (2021M-149)

… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149

Accounts Payable Advisory No. 73

… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amounts

Taxable Travel

… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector … and fuel to conduct rent inspections throughout the New York metropolitan area. The objective of our examination was … Background The employee’s official station was New York City, and all of his assignments (alternate work …

https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travel

Special Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))

Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n

https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603n

Special Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)

… Information for members 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-6

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

City of Olean – Budget Review (B1-14-1)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

Stay Informed – State Police Plan

… Your retirement benefits are an important part of a solid … including our 5-Step Plan for Retirement and Retirement Planning Checklist . Attend a pre-retirement presentation to learn about the retirement …

https://www.osc.ny.gov/retirement/publications/1518/stay-informed

Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)

… for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were … Provide training to employees on how to complete daily tally sheets and ensure that sheets are completed …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79

Syosset Central School District - Payroll (2018M-42)

… officials have established adequate procedures over the payroll function to ensure that compensation paid and … Syosset Central School District Payroll 2018M42 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42

Contract Advisory No. 27

… Specific Contracts Guidance : Agencies are encouraged to add language to their contracts requiring their vendors to … payments. Vendors who agree to accept ACH increase the Prompt Payment benefit by ensuring that funds are paid … of ACH are: An efficient and secure method of payment; A more cost effective process than sending a check; and …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contracts

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… accurately paid severance payments totaling $229,251 to the former chief pursuant to a separation agreement the Town entered with the former … agreement, which included severance payments, due to concerns of potential litigation against the Town. The …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local Development … disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested … our audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) without a written …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

Town of Springfield – Credit Card Purchases (2020M-138)

… whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138