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Chenango County – Court and Trust Funds (2025-C&T-2)
… 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from … estates are entrusted to the treasurer for safekeeping by order of the county’s surrogate’s court. Together, the …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Town of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records. As a result, the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Forensic Audit of Dual Employment Approvals and Conflicts
… for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsPutnam County – Court and Trust Funds (2024-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… (Report 2020-S-66 ). About the Program DOH administers the State’s Medicaid program and the Essential Plan. Medicaid … may transition between Medicaid and the Essential Plan. NY State of Health (NYSOH) is the State-run health plan marketplace organized under DOH where …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followLewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Motor Vehicle Theft and Insurance Fraud Prevention Program
… 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle … 36A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programDiNapoli Releases Bond Calendar for March and April
… City and their major public authorities during the months of March and April of 2024. The planned sales of $8.86 billion include $4.77 billion of new money and $4.09 … City and their major public authorities during the months of March and April of 2024 …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli: Former Hannibal Fire Chief and Father Arrested
… for abusing their fire company and the community’s trust. My thanks to District Attorney DiMartino and the State Police … and stopped depositing any revenue into Kartway’s bank account. In all, it was determined that he failed to turn … Hannibal Kartway and had access to the Kartway bank account. Within days of being contacted by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedOneida County – Court and Trust Funds (2023-C&T-3)
… the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made … Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were … [1] Security interest in property filed to ensure payment for contracted services rendered on the property. [2] …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Herkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Monitoring of Air Quality (Facility Permits and Registrations)
… Objective To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air … To determine whether the Department of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsTioga County – Court and Trust Funds (2023-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Town of Jay – Records and Reports (2023M-22)
… of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial … Town of Jay Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22DiNapoli Releases Bond Calendar for June and July
… the New York City Housing Development Corporation, the Port Authority of New York & New Jersey, and the Triborough …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… three developments: Clinton Towers (Manhattan), Evergreen Gardens (Bronx), and Tivoli Towers (Brooklyn). Key Findings Our audit …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… use the Quick Contract Boilerplate Agreement AC 3278-S and Contract Certification Form for Quick Contract … • The List of Preferred Source Offerings was checked, and the Preferred Source Guidelines were followed. • The … for offerings that meet the agency’s form, function and utility, where required. • The Method of Award was an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentWayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of 2004, and … are registered to collect state sales and compensating use tax, or that the contractor and, to the best of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation