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Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 325
… for a Department. Agency Actions Review the report each pay period Use the attached "Guidelines for Writing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/325-revised-procedure-use-npay766-employee-address-not-barcodeable-reportReview of Trivision Tek Group, Inc.
… future awards with multiple funding sources to ensure ESD does not pay contractors for services paid or payable from …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… our audit was to examine the Town’s internal controls over payroll processing for the period January 1, 2012 through … million. Key Findings The Town’s internal controls over payroll processing were not properly designed or operating … payrolls. Although the Supervisor stated that he signs a payroll certification page for each payroll; he does not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … questionable disbursements by the Association’s Executive Director (Executive Director) totaling $24,955. Based upon … Business Records in the First Degree. On January 7, 2022, the Executive Director pled guilty to Grand Larceny in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… New York State Comptroller Thomas P. DiNapoli and Rockland … Thomas E. Walsh II announced that Ricardy Cesar, 54, of Middletown, N.Y., pleaded guilty in Rockland County Court … to a one year conditional discharge and 75 hours of community service, and was ordered to pay back the money. …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… sentencings of Annette Bigelow, 61, and Mary Nash, 59, who hid their mother’s death to pocket nearly $22,000 from the … restitution of $22,000. “Annette Bigelow and Mary Nash hid their mother’s death and tried to cheat the state … to justice and will have to repay the $22,000 they stole. I thank Westchester County District Attorney Rocah’s office …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285State Agencies Bulletin No. 468
… used by OSC in Time Entry for processing approved tax refund requests for current year Social Security (TF5) or … was implemented to process tax refunds through the payroll system (refer to Payroll Bulletin No. 434 ). In order to ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsSaranac Central School District – Payroll (2015M-298)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions and having access to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… School’s interests in the contract. Key Recommendations Negotiate written agreements that contain clear language and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… expenditures were significantly higher than needed. As a result, the District’s reported fund balance increased from … therefore, experienced accumulated operating surplus of $5.3 million. In addition, if outstanding tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094State Agencies Bulletin No. 556
… Purpose To inform agencies (with the exception of the City University … July 1, 2005. Agency Actions Agencies must report changes to maintenance deductions by inserting a new effective dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/556-change-maintenance-rates-employee-housing-and-mealsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of … and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… were uncovered by DiNapoli’s audit and investigation of the court’s financial operations. "Mr. Fleury took advantage of another clerk’s absence to steal from the public," … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesFreeport Union Free School District – Financial Management (2024M-49)
… totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Town of Perth – Conflict of Interest (2024M-142)
… repair work was completed so the Town had an obligation to pay. Although the Supervisor, who is a member of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Opinion 93-17
… 17 of the Retirement and Social Security Law, and added a new section 17-a to that law, for the purpose of eliminating … of West Islip Union Free School District, et al. v New York State Teachers' Retirement System, et al. , Supreme …
https://www.osc.ny.gov/legal-opinions/opinion-93-17