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Oswego County – Court and Trust Funds (2022-C&T-5)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Allegany County – Court and Trust Funds (2014M-74)
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 2010 through January 1 2014
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Jefferson County – Court and Trust Funds (2022-C&T-6)
… – pdf] Purpose of 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 … 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Greene County – Court and Trust Funds (2014M-294)
… $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Dutchess County – Court and Trust Funds (2014M-293)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Orleans County – Court and Trust Funds (2024-C&T-6)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by the Treasurer, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6State Agencies Bulletin No. 2129.1
… Association, Inc. (CSEA) and the State of New York, and Chapter 361 of the Laws of 2022, which implements the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129
… Override RGH Regular Pay Hourly Employee RGS Regular Pay Salary Employee Note: In instances where the earnings dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026Background Checks at Municipal Youth Programs (2012-MS-5)
… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and … five municipalities performed some screening, but did not do it consistently or did not document the date and results of the screening process. Fortunately, our …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … -- Powers and Duties (authority to offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Opinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program activities and training programs is eligible for State aid reimbursement when such coordination is …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Area #7 – Access Controls – Information Technology Governance
… and difficult to guess. Schools should be aware that State Education Law and Regulations14 require student PII be …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsComptroller DiNapoli Releases School Audits
… operations. These practices allowed the district to report year-end unrestricted fund balance at levels that essentially … recalculated unrestricted fund balance ranged between 16 to 18 percent of the ensuing year’s appropriations. As a … to remain at nearly the same level at the end of 2015-16. Although the board and district officials annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… said it had identified this issue and adjusted claims on its UI system, adjustments to federal reports have not … (e.g., whether through departmental procedures or based on complaints from individuals whose identities were used by … DOL was unable to provide supporting documentation on the over $36 billion in fraudulent claims the Commissioner …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… literacy education in all our schools. Financial literacy can be a great equalizer for students, and New York cannot …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsOpinion 95-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the recommendations in the budget review letter issued on Oct. 15, 2013. Smithtown Fire District – Capital Project … records of the supervisor and town clerk. For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… to New York's 529 College Savings Program accounts tax deductible* but now lower fees, higher maximum balances … made by Dec. 31 can provide up to $10,000 in state tax deductions on 2017 income tax filings. New Yorkers can open an account and if they …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsState Comptroller DiNapoli Releases Municipal Audits
… assessment values or tax rates and had an inconsistent payment calculation process that resulted in two projects …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Library , Village of Hobart , Town of Lancaster , Town of Manchester , Village of Margaretville , Village of Rushville … not developed a written disaster recovery plan. Town of Manchester – Board Oversight and Information Technology …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0