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Orleans County – Court and Trust Funds (2024-C&T-6)
… disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… – 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 … rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown … The …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … order of the County Surrogate’s Court (Surrogate’s Court). Together, the Treasurer, Clerk and Surrogate’s Court must …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Agency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … not conducted a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringState Agencies Bulletin No. 1564
… compensation contributions in a current calendar year pay check for which an employee was later placed on workers’ … benefits are not taxable and cannot be directed to a tax deferred NYSDCP account. (See Payroll Bulletin 1366 for … in the current calendar year. Prior to processing the refund, OSC will submit a refund file to Nationwide, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1564-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesState Agencies Bulletin No. 1156
… CAS Project code SFS - data not longer received Approp Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - data no longer received Segr Auth Cd: CAS: 3-digit CAS Budget Authority Year Code SFS - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideState Agencies Bulletin No. 1343
… and the SFS system, allowing for easier reconciliation of payroll charges. Effective Date(s) Institution pay checks … All employees paid through PayServ. OSC Actions OSC Payroll is planning on converting the Payroll System to the new chart of accounts as of the first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… halted. In June of that year, the retirement system sought verification that Mary Walsh was still alive and subsequently … to $65,102.28. The pension payments went into a joint account in the name of Mary Walsh and Gibson that was opened in 2011. Gibson never informed the bank of Walsh’s death or removed Walsh’s name from the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli: Former Town of Minerva Clerk Pleads Guilty
… Jordan Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree grand larceny, official misconduct and …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guiltyState Agencies Bulletin No. 1564.1
… This bulletin supersedes Payroll Bulletin No. 1564 . Purpose To notify agencies of the … in a current calendar year pay check for which an employee was later placed on workers’ compensation leave. … will also provide this population of employees with a Form 1099-R at the end of the calendar year. Paycheck Reversals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15641-new-york-state-deferred-compensation-plan-nysdcp-refunds-employeesXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… and requirements on the Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien … contact the OSC’s Federal Reporting Unit for alternate instructions, either by email or phone at (518) 486-4602. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… in the Second Degree, a class A misdemeanor, in Albany County Court. Schusteritsch is alleged to have stolen over … He passed away on July 9, 2008. At the time of Petschauer's death, his pension benefits were being direct deposited … was arrested by agents of the Charlotte County Sheriff's Office in Florida and brought to Albany County to …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionState Comptroller DiNapoli Releases Municipal & School Audits
… not ensure all cash in his custody was properly collected and disbursed and did not provide oversight of the … banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… purposes. Section 40-a further provides that no part of any appropriation made as an advance shall be made … to which the appropriation is made and the Director of the Budget. This repayment agreement must also be approved … should also contact DOB to begin the formal contracting process. Once the contract is approved by the agency, DOB, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within … >Vouchers > Add/Update > Regular Entry The Voucher Style is “Adjustments”. Chartfield Coding Requirements Within the … submitting the transaction online. Agencies who bulkload ROA transactions can attach supporting documentation once the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationPlanning
… your financial future now. The more time you have to do this, the easier it will be for you to reach your goals. … pre-retirement income to maintain your standard of living when you stop working. The difference between retirement … exactly what you’re buying before you purchase anything. Check their credentials: What is their educational …
https://www.osc.ny.gov/retirement/members/planningXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Business Units experience problems when making payments to certain complex vendors. When these problems are … This section provides guidance to Business Units on how to process payments to specific vendors or for specific … Business Units should not use the following Vendor IDs to pay Verizon for land line phone services, unless there is a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entities