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Chautauqua County – Court and Trust Funds (2020-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … County Director of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Rockland County – Court and Trust Funds (2019M-45)
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 period January 1 2013 through August 15 2018
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… assets? Audit Period July 1, 2022 through April 30, 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding … and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… administering the New York State Health Insurance Program (NYSHIP). NYSHIP provides health insurance coverage to more than 1.2 … and school district employees and their dependents. NYSHIP includes several health plan options, of which the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … trust fund, Department officials have not disbursed these funds in a timely manner in accordance with the policy. As of …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… ticket fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw Program for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District, in Sullivan County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a … account during our audit period, which is not permitted by Law. Four disbursements totaling $89,000 were for a public … works contract that was not competitively bid as required by the Law. Key Recommendations Conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … it allowed Library moneys (totaling nearly $1.2 million as of June 30, 2013) to be improperly deposited in types of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
The purpose of our audit was to evaluate internal controls over the Departments financial operations for the period April 1 2009 through December 31 2013
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardOtsego County – Court and Trust Funds (2025-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2023 through July 31, 2025. … by court order. Additionally, in certain circumstances, funds from estates are entrusted to the treasurer for … of internal controls to account for and safeguard these funds. Key Finding The Treasurer, County Clerk and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… in a timely manner. Key Findings The Clerk did not always record, deposit, remit and report all collections accurately …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19State Agencies Bulletin No. 1220
… To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2013. 2012 Form W-2 Content 2012 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 1118
… To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2012. Effective Date(s) 2011 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011LaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfControls Over Cash Advance Accounts (2014-S-22)
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly account
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s22.pdfDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… used for center activities, including: patio furniture, baby items, wine, office furniture and computer equipment; On … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall today pleaded … counts of grand larceny and offering a false instrument for filing for stealing over $320,000 in county funds, State … expanded when McDougall began in his position of deputy clerk on Jan. 1, 2019. Every business day, the Erie …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyPre-Retirement Consultations
… wish to take advantage of this service before filing your retirement application …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… State Comptroller Thomas P. DiNapoli, Erie County District Attorney John J. Flynn, and Erie County Sheriff John C. Garcia … said. “Thanks to my partnership with Erie County District Attorney John Flynn and Erie County Sheriff John Garcia, he … State Comptroller Thomas P DiNapoli Erie County District Attorney John J Flynn and Erie County Sheriff John C Garcia …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-county