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Oswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… fiscal years ended June 30, 2015. Background The Office for People With Development Disabilities (OPWDD) is responsible for coordinating services for more than 128,000 New Yorkers with developmental …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualState Comptroller DiNapoli Releases Municipal Audits
… fund balance in the general and highway town-wide funds without clear plans to use this money. Town officials … developed a fund balance policy, established any reserve funds or developed formal long-term capital or financial …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … County) The board has not established written policies for cash receipts, and library officials have not established … time of collection and ensure individual accountability for all fines and fees received. Library officials could not …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-auditsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… permit fee revenues be sufficient to cover all reasonable direct and indirect costs necessary for the Department to … by $352,418 (11 percent). We also found that $142,932 in direct non-personal service expenses for the Department was … investment pool, which contains cash balances in the State Treasury not required for immediate use. However, the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceOperational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State Comptroller – Office of Operations is pleased to announce SFS is now available for normal procurement and … lines – Contracts within SFS now have the capability to define specific components of the contract (lines), such …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryDiNapoli: School District Revenue Growth Slows
… local property tax revenues are capped and their rainy day funds are limited. While this combination of factors has … of federal American Recovery and Reinvestment Act (ARRA) funds, and the temporary effect they had in offsetting the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsDiNapoli Announces New Technology Investment Through Contour Venture Partners
… Urban, CEO of Bounce Exchange. Bounce Exchange’s patented “Exit Intent” technology helps transition website visitors …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersDiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Control weaknesses allowed two administrative employees to receive more than $56,000 in overtime pay without … by law. Audits found that the city awarded contracts to four professional service providers without evidence of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … reported. The district also maintained three reserve funds with balances totaling $1.9 million, as of June 30, …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1532
… for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1439
… for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016State Agencies Bulletin No. 1127
… AC230s received by January 6, 2012 will be reflected in the employee’s 2011 Form W-2 and be refunded in full to the agency appropriation. Unfortunately, there are … The IRS considers overpayments for 2011 that are returned in 2012 to be income in 2011 for reporting purposes because …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1365
… for reporting purposes because the employee had use of the funds (constructive receipt). As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Comptroller DiNapoli Releases Municipal & School Audits
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment … activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … monitoring airport operations and financial condition. For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… District Attorney Paul Czajka, and the New York State Police today announced the indictment of former Chatham … with District Attorney Czajka and the New York State Police, she is now brought to justice.” “We appreciate the … “I commend the Comptroller and DA’s offices, and our State Police investigators for their stellar work in exposing this …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadPublic Health – 2022 Financial Condition Report
… grew by $5.2 billion (22.9 percent) to $27.7 billion in SFY 2021-22, its highest level ever, due in part to higher enrollment levels impacted by federal … York, the program is known as the Essential Plan. It is available to individuals who are under 65, not eligible for …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Agencies Bulletin No. 1214
… for reporting purposes because the employee had use of the funds (constructive receipt).As a result, when an AC230 is … wage taxes will be updated to reflect the return of the funds and a credit letter will be sent to the employee by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013