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State Comptroller DiNapoli Releases School District Audits
… to fulfill the board’s claims audit responsibilities. As a result, there is an increased risk that improper or …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsReporting Unclaimed Funds to New York State
… required to report and remit unclaimed funds include, for example, banks, insurance companies, corporations and … report details and remittance filed on Verification and Checklist Form AC2709 . Compare the 3 parts of the report before submitting …
https://www.osc.ny.gov/unclaimed-funds/reportersState Agencies Bulletin No. 2173
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 increase to Hazard Duty Pay. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicOpinion 90-29
… FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND … collected by the county probation department prior to November 1, 1984. You ask whether unclaimed restitution … of limitation could not have run prior to the effective date of subdivision 7 relating to undisbursed restitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department controls are … Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company … County. The Company is operated in accordance with its by-laws which stipulate that a Board of Trustees, consisting of five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities participate in our Invoice … justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142State Police Bulletin No. SP-40
… Purpose To notify the Division of State Police of the procedures for processing Productivity Bonus payments. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-40-2000-and-2001-productivity-bonus-payments-employees-represented-policeValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s … Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, … schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… list of checks to be approved before payment and include a statement in the minutes detailing the total number of claims …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether … Tax Relief, collectively referred to as credits) processed by the Department during the period January 1, 2019 through … 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… funds. The Board and membership did not review bank statement activity. No one ensured that cash receipts were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Airmont – Claims Auditing (2024M-1)
… vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims totaling $42,406 did not comply with …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Schoharie County Court and Trust Funds (2022-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract 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 …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Agencies Bulletin No. 1483
… with the exception of the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1483-managementconfidential-mc-second-2-parity-increase-effective-april-2016