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Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of … This case is being handled by the Office’s White Plains Division. Assistant United States Attorney James …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisForms for State Agencies and Employees
… Concerning Compliance with State Finance Law §§139-j and 139-k Fillable PDF AC 3357 Online Services Bureau of …
https://www.osc.ny.gov/state-agencies/formsUtica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Cherry Valley – Financial Condition (2016M-212)
… The Supervisor is not maintaining separate accounting records for the health center’s activity and some costs are … The Supervisor should segregate the accounting records for the health center and allocate direct and …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Gardiner Fire District – Length of Service Award Program (2013M-265)
… granted points for completion of training courses without any record of completion. Only eight of 23 courses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. … an individual, independent of the Bursar’s Office, to review and approve employee tuition waiver forms to ensure …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedExamination of Penalties and Interest Payments
… was penalized by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background … authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when … may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance carriers to pay …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsState Agencies Bulletin No. 1504
… including all submissions and changes for deductions, taxes, retirement, direct deposit, and earnings transactions. … Transactions After the Deadline General Deductions, Taxes, Retirement, Direct Deposit & Earnings: Agencies should … Payroll Deduction or Payroll Earnings mailbox (depending on the type of transaction) or refer to the Payroll Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … and complete financial reports each month. Further, the value of these reports was greatly diminished because …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… tax bill moving forward in Congress remains a bad deal for New York. "The cap on state and local tax deductions would … for our state's economy and for individual New Yorkers all across the state." … The Republican tax bill moving …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… services to approximately 10,000 residents, is governed by an elected five-member Board of Fire Commissioners. … works contracts that exceed bidding thresholds established by General Municipal Law. Discontinue the practice of … and procedures to properly control and monitor overtime by approving and providing justification for overtime prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… bank transfers. The Treasurer performs all of these duties without sufficient oversight by the Board. While the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVendor File Advisory No. 3
… login number for the Primary Contact to access the online Vendor Self-Service system, and Instructions to enroll in the online Vendor Self-Service System to maintain addresses, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressTrash Can Free Stations Pilot Program (Follow-Up)
… to focus on the primary goal, reducing “exposed bags.” However, the pilot was expanded twice, and continued …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Develop and adopt a formal, documented multiyear financial plan for a three- to five-year period and continually update … since the time they were first developed. Adopt a reserve plan that addresses the accumulation, use and maintenance of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesSpecial Accidental Death Benefit – New Career Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. For payments made …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefitEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… permissions, and the Assistant Superintendent for Business and Operations had excessive administrative … of financial transactions. Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for services. As a result, the roles and responsibilities of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareVillage of Liberty – Budget Review (B4-14-9)
… rents revenue in the proposed budget has been increased without any supporting justification. The proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Village of Clayton – Claims Auditing (2021M-81)
… Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81