Search
Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… and responsibilities. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… Wall Street’s $23.2 billion in pretax profits for the first half … were slightly higher than the $22.3 billion pre-pandemic average from 2015-2019. In 2023, firms’ profits were spurred … rate of any state at 40.5% (3,000 jobs added). The average salary for employees of New York City’s securities industry …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… approximately $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an effective process to identify all nonresident … school districts for those services. The District did not bill and collect about $237,000 in reimbursement for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… criminal charges for allegedly stealing more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional $20,000 a year, according to State … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftFranklinville Central School District – Financial Management (2017M-49)
… five-member Board of Education, operates two schools with approximately 690 students. General fund appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Tupper Lake Central School District – Financial Condition (2014M-151)
… The Board adopted budgets for the general fund that were not structurally balanced because the Board routinely relied … fund balance to finance operations. The Board did not adopt a policy establishing the level of unassigned fund … revenue shortfalls. The school food service fund was not self-sufficient and required subsidies from the general …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… indicate that the Board authorized, via resolution, the payment of claims audited and reviewed. The District has not … claim vouchers with a list of checks to be approved before payment and include a statement in the minutes detailing the …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… approximately $1.3 million. Key Findings The Board has not ensured that adequate policies and procedures have been … and distributed to employees and officers. The Board did not ensure that the Clerk-Treasurer maintained accurate … or that duties were properly segregated. The Board did not provide oversight of water and sewer account adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… amount of fund balance for each fund. Provide the Board with accurate and complete periodic reports. File an AUD …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113SUNY Bulletin No. SU-301
… earnings codes that are submitted with an amount will not be adjusted automatically. Therefore, beginning … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … the automatic negative retroactive adjustment may not have been processed because the overpayment was either …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in … audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Report 2012-S-10). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOpinion 89-14
… TAXES AND ASSESSMENTS -- Payments (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a … such receipts must be mailed at town expense, a town may not require taxpayers to submit self-addressed stamped …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash receipts … made $18,100 in questionable disbursements that were not supported by invoices or authorized by the Department’s … Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Payroll Improvement Project Bulletin No. PIP-005
… will be simplified. Custom agency pages will be replaced with delivered equivalents, and changes to Retirement and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Town of Perth – Conflict of Interest (2024M-142)
… sole proprietor of an automotive company that did business with the Town. Therefore, the Board member had a prohibited … and was paid $13,183 for the repair. The Board member with the prohibited conflict of interest, the Town Supervisor … the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Board and has filed the required annual financial report with the Office of State Comptroller. The Board does … the approval to pay these claims. The Board contracts with an independent auditor to perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Opinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Carle Place Union Free School District – Payroll (2016M-69)
… Nassau County. The District, which operates three schools with approximately1,380 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69