Search
Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the … Library resources at a greater risk for loss. The Board has not adopted a procurement policy or a code of ethics to … vendor to access the Library’s bank account. … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… these 100 disbursements had adequate support, 13 did not have adequate documentation to determine if they were for … transfers totaling $494,817 out of the Library’s general checking account during our audit period, which is not permitted by …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Purpose To determine whether United’s charges were accurate and … Plan is the largest. Civil Service contracts with United HealthCare (United) to process and pay medical and surgical …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughWestchester County – Court and Trust Funds (2024-C&T-3)
… courts’ custody. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, funds …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … funds. Key Findings The Commissioner or her confidential secretary did not perform bank reconciliations, and no …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Delaware County – Court and Trust Funds (2022-C&T-2)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Lewis County – Court and Trust Funds (2024-C&T-1)
… courts’ custody. Additionally, when the whereabouts of any person entitled to payment from the estate is unknown, funds …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Borrowing Against Your Contributions – Police and Fire Plan
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsBorrowing Against Your Contributions – En-Con Police Officers Plan
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsBorrowing Against Your Contributions – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1511/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – Regional State Park Police Plan
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1867/borrowing-against-your-contributionsBorrowing Against Your Contributions – New Career Plan
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… If you meet eligibility requirements, you may take a loan from … your contributions: You must be in active service and have one year of member service credit. You repay each … could result in significant tax consequences for you. You do not make the required payments on your loan at least once …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsCattaraugus County – Court and Trust Funds (2014M-85)
… was to examine the County’s controls to safeguard and account for court and trust funds for the period of January … was to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. … corporation indemnified by the state. 60182 Property Casualty Insurance Security Fund Transfer to the Property Casualty Insurance Security (PLIS) Fund in accordance with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… pays Fringe Benefit and Indirect Costs (FBIC), as they are incurred and subsequently recovers each agency’s share of … with a source code of “FIC” . The process will identify any eligible personal service (PS) charges since the prior … on the Standard Rate page as well as the total rate. There are four types of Standard Rates entered into SFS each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… providing food, coffee, bingo games, and organizing paid day trips and overnight trips. The town’s recreation director … credit card. The director subsequently wrote checks from the unauthorized account to herself and her husband for … staff also failed to reimburse the town for two cruises, a trip to Las Vegas and day trips. DiNapoli made several …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… P. DiNapoli announced the pending sentencing of a Queens man for concealing his father’s death so he could continue to unlawfully collect pension payments of $7,542 and social … larceny. Bunn has already served six months in federal prison related to his arrest. “Mr. Bunn left his deceased …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-payments