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Greene County – Court and Trust Funds (2014M-294)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Allegany County – Court and Trust Funds (2014M-74)
… Purpose of Review The purpose of our review was to determine whether … 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-74Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes … in July 2011 that found that at least $89,600 in Court funds were misappropriated by the former Court clerk. She was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362XII.6.A Paying Another State Agency – XII. Expenditures
… Unit in the Statewide Financial System (SFS). Payments from one Business Unit to another require the use of the … include, but are not limited to, fringe benefit payments from one Business Unit to OSC. Interagency Vendor ID’s are a … the Business Unit can obtain the check to mail with the required documentation. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyTown of Pulteney – Financial Condition (2021M-24)
… complete report - pdf ] Audit Objective Determine whether the Town of Pulteney (Town) Board effectively managed the Town’s … than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls … and up-to-date list of bail moneys. Ensure that all funds are properly deposited within 72 hours of receipt. … …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Accuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported … practices, and to recover improperly expended Medicaid funds while promoting a high quality of patient care. OMIG …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to … accumulated deficit in the City's general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… hospitals contain language that: specifies the basis of reimbursement for the purchase and acquisition of special …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… government-wide and fund financial statements and notes to the financial statements. The basic financial statements … flows between governmental and business-type activities have not been eliminated. Governmental activities, which normally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOversight of New York State Forest Tax Programs
… to produce a merchantable forest crop within 30 years from when it is certified by the Department. In addition, the landowner must submit a forest management plan, prepared by a qualified forester, for the Department’s … the former program; these landowners have been benefiting from local tax reductions – and lesser qualifying standards – …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment were … to identify high-risk transactions. During the period of our examination, the Department processed over 7.5 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsTown of Maryland - Financial Management (2018M-121)
Town of Maryland Financial Management 2018M121
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Schuyler County – Court and Trust Funds (2021-C&T-1)
… for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets … account for court and trust funds for the period January 1 2018 through September 30 2021 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… annual basis to the State Comptroller accounting for all money, securities and other properties deposited to the court … pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a … County Law requires the Clerk to maintain a record of all money and securities paid, transferred or deposited, or …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … and properly reported the condition of court and trust funds to the State Comptroller as prescribed by statute. We …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer generally established …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Putnam County – Court and Trust Funds (2024-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, … any person entitled to payment from the estate is unknown, 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 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Livingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4