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Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Long Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… vouchers charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an ACH payment is made to the agency’s bank account. For salary advance reimbursements, special … – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending date of agencies choice. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementComptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
… Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… cash accounts were out of balance by $942,592. Proper bank reconciliations were not performed and total cash in the …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… ECA and scholarship funds. Collections were not deposited in a timely manner or properly supported. ECA and scholarship … Recommendations Ensure all money is deposited intact and in a timely manner. Complete proper monthly bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in … $914,291 (99 percent of total collections remitted to the business office) were not deposited timely . For … days after they were received. Monitor State aid payments to ensure all available revenue was received, recorded …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Albion – Supervisor’s Records and Reports (2024M-111)
… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The Supervisor did … the Supervisor provided financial records and reports to the Board that contained significant errors and the Board lacked reliable information to manage the Town’s financial operations. We determined …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Cuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Town of Alden – Town Clerk/Tax Collector (2024M-106)
… or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Withdrawing Your Contributions and/or Your Membership – State Police Plan
… (with 5 percent interest compounded annually). To withdraw your membership, you should apply no earlier than … submitting a Withdrawal Application (RS5014) . 1 Once you have ten or more years of service credit, you cannot withdraw … account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your … to recover your credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… The couple used the stolen funds to landscape their home, fund a Mercedes Benz and a Porsche, get gifts for … State Comptroller Thomas P. DiNapoli said. “Thanks to my staff in partnership with District Attorney Michael E. … the New York City Police Department, these individuals are now convicted felons and must pay back the money they stole.” …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District … Lisa Stone was sentenced to five years probation and ordered …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … Riley confessed to DiNapoli’s staff and the New York State Police that she pocketed tax penalty payments, as well … County District Attorney Brooks Baker and the New York State Police for their continued partnership with my staff to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… for a second school district at the same time before his scam was discovered by State Comptroller Thomas P. DiNapoli’s … for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously