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Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year of issuance. All checks that remain … Each year an outreach and escheatment must be completed for all checks that remain uncashed one year after the year of issuance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentTown of Java – Tax Collection Remittance (P1-24-21)
… of Java (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings … $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector improperly followed … the Tax Collector did not comply with Town Law, which required monthly payments to the County. Town officials hired …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Handbook for Reporters of Unclaimed Funds
… for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for … The Handbook for Reporters of Unclaimed Funds provides general information for all types of …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsSustainable Investments and Climate Solutions Program
… Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key component of the plan is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of institutional sustainable investment and climate-related themes. In 2023, the Fund increased its …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… and be reminded that positive change can and will come.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messageBorough of Manhattan Community College – Controls Over Bank Accounts
… that all Borough of Manhattan Community College (BMCC) bank accounts were authorized and used only for appropriate … 4, 2015. Background CUNY is the largest urban university in the United States, consisting of 24 institutions. CUNY … Administration at each college to ensure that each bank account complies with University policies and procedures. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsSafety at Stations
… created as a public benefit corporation subsidiary of MTA in 1970. SIR is responsible for the operation of a rapid … Terminal to the southern terminal at Tottenville. Riders can connect with NYC Transit system buses at many of SIR’s 22 … Generally, SIR documented its inspections of facilities where safety-related incidents occurred and the actions taken …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… to plague our children, it’s more important than ever to get students moving and help them develop healthy lifestyle habits," said DiNapoli. "New York has set forth critical benchmarks that promote … Specifically: In grades K-3, students should be receiving a minimum of 120 minutes of PE during the course of five …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesCollection and Use of Oil Spill Funds
To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… Objective To determine whether the Department of Health (Department) took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program (MDRP). The audit … To determine whether the Department of Health took appropriate steps to collect …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actOpinion 89-55
… (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, 152; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3): A town board may adopt a local law, subject to mandatory referendum, transferring the …
https://www.osc.ny.gov/legal-opinions/opinion-89-55Real Estate Portfolio
… Frontier Transportation Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … whether to hold or dispose of its property holdings. In some cases, it has held onto unneeded parcels for many …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioXIV.10.A Required Information for State Credit Cards – XIV. Special Procedures
… [email protected] . Guide to Financial Operations REV. 10/12/2022 …
https://www.osc.ny.gov/state-agencies/gfochapter-xiv/xiv10a-required-information-state-credit-cardsIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, implementation … and lead state agencies responsible for administration of covered programs must prepare two major documents for … Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsTown of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Randolph – Justice Court Operations (2021M-76)
… manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or … State agencies. Key Recommendations Periodically review pending cases reports and compare computerized case information to manual case file information. Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Disposal of Electronic Devices
… Purpose To determine if electronic devices being surplused by the Department of State had been permanently cleaned of … be compromised is through careless disposal or re-use of electronic devices. Personal computers, tablets, and smart … To determine if electronic devices being surplused by the Department of State …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesTown of Ripley – Town Clerk Collections (2024M-139)
… manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139