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Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… of implementation of the eight recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued … to Incarceration (ATI) fees collected from bail cases. However, even after accounting for the ATI fees, there …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… and providers of service pursuant to Article 11-A of the State Finance Law. 60321 Grants – Retainage Retainage is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceTown of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129State Comptroller DiNapoli Releases Audits
… (Board) held a checking account (with an average monthly balance of $14,007 for the three fiscal years ended March 31, … system and collecting and analyzing data to improve the balance between fraudulent identity protection and …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich themselves,” DiNapoli said. “I will … upon her death received her monthly pension payment via check. Stephen’s father died on March 4, 2020 and both …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsForms
… Save Time with Retirement Online Skip printing forms, having them notarized and sending them through the … immediately and is able to process them faster than paper forms. If you don’t have an account, learn more about … Online and click Register Now to get started today. Member Forms If you are retired, please go to the Retiree and …
https://www.osc.ny.gov/retirement/formsCity of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The … funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158IX.9.B Transfers to Other Funds – IX. Federal Grants
… reporting requirements, statutory transfers from federal funds will be recorded in the federal grant fund as an … reporting requirements statutory transfers from federal funds will be recorded in the federal grant fund as an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… and fines and fees collected were appropriately accounted for. The audit covered the period January 1, 2013 to December … by State legislation in July 1985 to provide a forum for processing and adjudicating summonses for violations of … fines and fees, resulting in potentially millions of dollars going uncollected. For example, one of the methods …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… assistance. If eligible, people with disabilities can now pay for important and meaningful supports such as …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsState Agencies Bulletin No. 831
… Statement) requires correction and a Form W-2C is issued by OSC. Background In order to streamline the process and for … the employee’s disability and this information is received by the Office of the State Comptroller during the calendar … Agencies can view the Form W-2C information in PayServ by accessing the W2c US/Territories page following this path: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/831-monthly-processing-form-w-2c-corrected-wage-tax-statementOpinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project in … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … road project by means of a change order. While you consent to the consolidation of the two projects through the change …
https://www.osc.ny.gov/legal-opinions/opinion-90-13XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… collection has occurred. This issue will disrupt Federal billing and could potentially end up in monies not being … normal. In turn, there would be a net $0 effect on the SFS billing and the federal draw. Upon submission, GLJE’s using … contract line associated to the NYS01 project is open for billing as well as adjust the billing limits on both the old …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idSelected Performance Measures
… whether the Metropolitan Transportation Authority (MTA) constituent agencies’ performance measurements are … In addition, we sought to determine whether the MTA uses relevant metrics to measure its performance. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresXII.6.O Paying Retainage – XII. Expenditures
… Customer Service Help Desk at (518) 474-4868, or by email addressed to [email protected] . Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageState Agencies Bulletin No. 1835
… record or who have an active direct deposit record with no balance row may be affected. Background Due to the Governor’s … for 50% each, the employee will receive $75.00 in each account and a paper check for $0.01. With a Balance Row: If … this employee’s direct deposit is set up in PayServ as one account for 50% and one balance account, the employee will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksWatervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
… enforced. Board-adopted water rates were incorrectly setup in the billing and collection software. Customer bills were … customer accounts were not always assessed penalties in accordance with the Board-adopted local laws. As a result, … Ensure Board-adopted water rates are correctly setup in the billing and collection software. Generate billing …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229