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Oneida County – Court and Trust Funds (2023-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … These actions are recorded in the County Clerk’s office when payments are deposited as required by court order . … by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material discrepancies. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Cayuga County – Court and Trust Funds (2024-C&T-5)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Westchester County – Court and Trust Funds (2024-C&T-3)
… 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, 2022 through February 29, …
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)
… 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, 2021 through May 31, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Orleans County – Court and Trust Funds (2024-C&T-6)
… for $2,382.66 that was not properly turned over to the State Comptroller. Key Recommendation The Treasurer should … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. … Court must develop sound procedures and processes which, when implemented properly and consistently, provide a system …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Yates County – Court and Trust Funds (2025-C&T-1)
… commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien. These …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Town and Village Chief Fiscal Officers Since 1990 the New York State Environmental Facilities Corporation (EFC) , … local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … of interest earnings which have been applied to reduce the current bill. Copies of all approved requisitions for …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… are not required by law to be paid into any other fund or account. Review Legal Requirements Reserve fund statutes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsReporting on Foreclosure of Real Property Funds – Kings County
… and files all Supreme Court documents and miscellaneous papers, and collects all associated filing fees, fines, and …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… each year. “New York state offers many worthy causes for income tax filers to donate to on their income tax forms, … totaled 218,400, a 63.4% decline. A potential reason for the decline in contributors may be the large increase in … to participate. Previously, the check-offs accounted for just one line on a taxpayer’s annual return. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… unable to contact the awarding agency, then contact your Account Representative to inform them that the award is not … date the related federal funds are deposited in a state account. With federal-state matching programs, interest will … date federal funds are received and deposited in a state account (provided by OSC); The federal percentage of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… selected home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of … The organizations were to use the supplementary funds to improve RTR of direct home health care staff. We reviewed $39 million of RTR funds and found indications that providers were using some of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … the FSA and DCAP administrator did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of … had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… Comptroller Thomas P. DiNapoli. More than $14 million has accumulated in six check-off funds, with nearly 90 percent of … found that spending from the six dedicated funds with accumulated balances has declined in the last five years. … has averaged about $1.6 million, but the annual number of contributions has decreased 61 percent since 1984. The number …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesWest Islip Union Free School District – Financial Management (2022M-40)
… [read complete report - pdf] Audit Objective Determine whether the West … having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44