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Steuben County – Court and Trust Funds (2024-C&T-4)
… 1, 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the … safeguard these funds. Key Findings The Commissioner or her confidential secretary did not perform bank …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … only those user permissions that are essential for her job duties. Periodically produce and review activity logs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andComptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… used to pay down Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… March 27, 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … duties, and they did not provide adequate oversight of her duties, the Department’s weak control environment was …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had also not completed any formal training related to her position. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Village of Mount Morris – Justice Court (2013M-152)
… As of February 2, 2012, Justice Glanville’s cash account had a shortage of at least $1,240. This shortage … failed to oversee the work of his former court clerk and account for all moneys received and disbursed through the … Ensure that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile the …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152College at Purchase – Selected Employee Travel Expenses
… as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of travel … we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in … campus housing was exhausted, charging these expenses to her procurement card. Housing students at local hotels has …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required annual financial reports with the Office of the State Comptroller for fiscal years 2015–2019 in compliance … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1604
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1675
… Officers and the Office of the State Comptroller (OSC) in reconciling employees’ Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security … Officers must reconcile Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 imposes a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting … Bulletin 2413 Purpose: The purpose of this bulletin is to provide agencies with revised policies and procedures … Any employee who has received an overpayment of earnings is affected. Background: The recovery of overpayments is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Life Changes: Getting Your Affairs in Order and A Guide for Survivors
… know where your assets and documents are kept. Discuss funeral and burial options, and let your family know about … Organize Your Files Set up a file in a secure place at home listing all your records, certificates, names and phone … will need to find important documents such as burial or funeral plans, the will or trust agreements, deeds and …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsOpinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … and stockholder) GENERAL MUNICIPAL LAW, §§801, 802(1)(a), (1)(g); LOCAL FINANCE LAW, §60.10: (1) A town supervisor … or employee has an interest in any contract with his or her municipality if he or she receives a direct or indirect …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Village of Greenwich – Justice Court Operations (2014M-023)
… 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is … and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for fines, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … Clerk-Treasurer’s financial duties or provide oversight of her work; did not require the Clerk-Treasurer to provide … Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114DiNapoli Releases Municipal Audits
… Department , Town of Java and the Virgil Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … cash disbursements or ensure the treasurer was performing her duties properly. In addition, the treasurer has not filed …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… was responsible for receiving funds and making bank deposits, preparing and signing Village checks, … accounting records, and receiving unopened monthly bank statements and canceled check images. She performed …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331State Comptroller DiNapoli Releases School District Audits
… County) District officials did not develop and manage a comprehensive investment program. As a result, officials … did not maximize interest earnings for the district. In addition, officials did not formally solicit interest rate … the purchasing agent did not effectively perform her procurement duties. In addition, officials did not always …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… negative activities and generally worked with vehicle operators to help ensure compliance with the regulations, … notifications to the courts and district attorneys of operators with negative IID activity. Auditors examined cases …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-needed