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DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household … in March. DiNapoli’s audit and investigation found that for more than four years, Johnson cut herself extra … clerktreasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our … to assist those affected by the pandemic. "While it’s good news the budget maintains a commitment to building up …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23State Comptroller Releases Municipal Audits
… date was December 2017 but was completed in October 2020. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… five-member Board of Education, operates one school with approximately 200 special needs students and provides … District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedRed Hook Central School District – Financial Management (2016M-105)
… of 2014-15. Key Recommendations Develop a plan to use the surplus fund balance identified in this report in a manner that benefits District residents such as using surplus funds as a financing source, funding one-time … District property taxes. Review reserves to determine if the amounts reserved are justified, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County and is … Salem Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomControls Over Cash Advance Accounts
… for petty cash expenses. SED does not routinely resolve old outstanding items or review any paid checks and … to update its records. Promptly investigate and resolve old outstanding items and resolve the five items on the March …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsAgency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Application Existing Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… report – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials … Determine whether Island Trees Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Parks across New York State were found to have inaccessible entrances and restrooms, obstacles … generally met the ADA’s minimum standards, auditors found they could be significantly improved to make them far … pavilions, elevators, boat launches and parking. Auditors found that 62% of them could be improved to enhance …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The … to address overfunded reserves. Thousand Islands Central School District – Financial Management (Jefferson County) The …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1959
… for AC230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of AC230 … be returned. Agencies must e-mail the Payroll Reversal and Exchange mailbox to obtain prior approval to submit an AC230 … AC230s may be directed to the Payroll Reversal and Exchange mailbox. Questions regarding taxes may be directed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 1859
… is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always … Schedule for Submitting 2020 Year End Returned Checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… outside of the reporting period. $169,440 in overallocated rental costs. This includes $106,029 in overallocated costs from JCDC’s use of a related-party-owned building and an additional $63,411 in overallocated costs of … This includes an insufficiently supported allocation of office, telephone, and postage expenses for costs incurred by …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit period, … attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Newark Housing Authority – Information Technology (2017M-282)
… 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board … fines. Remove the payroll vendor’s access to the Library’s bank account. Audit and approve claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured … Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mCattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32