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Lewis County – Court and Trust Funds (2024-C&T-1)
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 2021 through January 24 2024
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s … maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Herkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… of Directors (Board) established adequate controls over cash disbursements. Key Findings The Board did not establish … basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over … in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Tioga County – Court and Trust Funds (2023-C&T-1)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s … Records maintained by the Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Olean City School District – Reserve Funds (2022M-187)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … established the District’s nine general fund reserve funds totaling $10.9 million but did not use the reserve funds and could not demonstrate that approximately $8 million …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Wayne County Court and Trust Funds (2022-C&T-1)
… Review 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, 2018 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September … Office. The County Clerk maintained a court and trust register as required, but it was incomplete and … should have been recorded in the County Clerk’s court and trust register but were missing from the register. The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Belfast Central School District – Reserve Funds (2021M-135)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds. However, they did not properly use or maintain all reserve funds at appropriate levels. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135DiNapoli Expands State Pension Fund's In-State Investment Program
… Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDelaware 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 … may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for safekeeping. Payments … in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as … maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Independent Oversight: OSC's Contract Review Safeguards Public Funds
… responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the … with a procurement are identified and addressed before taxpayer money has been spent, projects have advanced, and … notice. While the MOU was a step toward ensuring important taxpayer protections, contract oversight provisions such as …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsLivingston County Court and Trust Funds (2022-C&T-4)
… Review 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, 2017 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Schoharie County Court and Trust Funds (2022-C&T-3)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Wyoming County Court and Trust Funds (2020-C&T-2)
… such abandoned property to the State Comptroller by the tenth of April of the next year. Finally, New York State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… reserve funds: Specific capital improvement , such as a sewage disposal plant, or a specific item of equipment, such as a sewer …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsReporting on Foreclosure of Real Property Funds – Kings County
… within five days of closing), and files the Report of Sale with the County Clerk within 30 days of closing, unless the … for foreclosure funds. We reviewed 10 of 35 foreclosures with surplus funds during our audit period and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-county