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Chautauqua County – Court and Trust (2020-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-2020-ct-1.pdfAccounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfDiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… the fines collected went to the account. DOH’s use of PSC funds was also restricted due to Division of Budget cash …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… payments made for: The acquisition or construction of the State’s capital facilities including planning, land … 60501 Building Construction Includes the actual (contract) construction costs plus professional services, … Interest on late payments for unjustified delays in paying vendors, construction contractors, and providers of service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVI.1.A Budgetary Chartstrings – VI. Budgets
… viewed online in SFS via the navigation: SFS Financials > Tree Manager > Tree Viewer For additional instruction on this topic, visit job aid SFS Job Aid: JAA-KK215-018 – Using Tree Viewer published to SFS Coach. SFS Coach is accessible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesSelected Financial Management and Administrative Practices
… 1, 2010 to February 28, 2014. Background The New York State Surrogate’s Court Procedure Act establishes a … (69 percent). Although the NCPA publicly advertised for vendors annually, it did not prepare the required list of preferred vendors until 2013. Additionally, several …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… has pleaded guilty to wire fraud (18 USC. § 1343) in the U.S. District Court at Knoxville, TN for stealing $56,352 from … July 3, 2018, and all payments should have stopped after her death. SSAIG also informed NYSLRS that no death … Social Security payments in a joint account with her daughter, Schwinzer, 46, of Madisonville, TN. Schwinzer …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest … keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … This permits investment decisions to be made based on the assets and liquidity needs of the checking account as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipIX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether … adequately safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 … is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and … 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 … and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions and Bank …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Village of East Rockaway – Justice Court Operations (2017M-206)
… May 31, 2017. Background The Village of East Rockaway is located in the Town of Hempstead in Nassau County and has a population of approximately 9,800. The Village is governed by an elected five-member Board of Trustees. … and accountabilities monthly and investigate and resolve why the Justice’s cash exceeds known liabilities. Maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Operational Advisory No. 3
… the transaction must be re-budget checked and be in a valid budget status prior to submittal to OSC. Changing … budget check to ensure that the transaction is still in a valid budget status (value of “V”). If the budget status is … in the transaction processing without the intended change being applied to the commitment control ledgers and will not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderState Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s … December 2022, found $1,102,823 in Medicaid overpayments for brand name prescription drugs where generic drugs were … up to age 5. For the 3 fiscal years ended June 30, 2020, Empower reported approximately $6.6 million in …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… prior recommendations six were implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followLaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… to Others Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Mount Morris – Justice Court (2012M-129)
… internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in … and surcharges for the period January 1, 2010, to June 22, 2012. Key Findings The current Justices have developed …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129