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Lehman College: Controls Over Bank Accounts (Follow-Up) (2017-F-18)
To determine the extent of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank Accounts (2014-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f18.pdfClyde Fire Company – Controls Over Financial Activity (2015M-072)
… who collected moneys did not maintain records for the funds collected at various fund-raisers. Key Recommendations … membership. Maintain accurate records for the amount of funds that are collected at all fund-raising events. … Clyde …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Town of Mount Morris – Justice Court (2012M-129)
… to known liabilities. One Justice failed to close his bank account as required when he resigned. Key … of Court liabilities and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and … to OSC JCF. Take action to close the former Justice’s bank account and any unidentified moneys in the Justice’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129City of Rensselaer – Accounting Records and Reports (2023M-26)
… and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … discrepancies, including a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… to defraud the pension system accountable no matter who or where they are.” "Representing the United States in court … plea should serve as a warning that defrauding the SSA or any other government agency will never be worth money … years earlier, but would not say where he was buried or what had happened to his body. Ralph Gritman’s body still …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityDiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… did not pay the victim’s mortgage, property taxes or other bills for four years, causing the victim’s home to … by emailing a complaint to [email protected] or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOverview – State Police Plan
… An important part of your NYSLRS benefits is benefits your survivors may …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… employer. If you die before retiring, your survivors or employer should contact us as soon as possible. We will …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewState Agencies Bulletin No. 706
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC … the following processes: Automated Interface Submission Online Transaction Entry Miscellaneous Time Entry File …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/706-schedule-agency-payroll-submission-and-availability-reports-and-filesAccounts Payable Advisory No. 23
… XII, Section 5.K - Federally Reportable Payments Guidance: Online Business Unit OSC has identified multiple vendors whose payments from online Business Units should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher for payments that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… deposits available to banks and credit unions to open or maintain a bank branch. The $10 million in public funds … the community to open a savings account, apply for a loan or simply take out money. The state's Banking Development … banking services. But for years, Red Hook lacked a single bank branch, forcing working families to waste …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newTown of Fort Covington - Justice Court Operations (2018M-234)
… and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash … are made within 72 hours of collection. Prepare monthly bank reconciliations and accountabilities. Investigate any …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… independent of the cash disbursement process reviews the bank reconciliations. No Facility official reviews the … work. Key Recommendations Provide the Board with monthly bank reconciliations, including bank statements and canceled check images. Establish …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsSex Offender Registration (2014-MS-2)
… county police department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local … must comply with DCJS registration requirements including address verification, notification of change of address, and Registry photograph updates. DCJS …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Village of Greenwich – Justice Court Operations (2014M-023)
… system because the receipt number and date can be altered or deleted after the receipt has been printed and issued. … due to the weakness created by the ability to alter or delete receipts in the computerized system. Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Electronic Reporting
… reports uploaded on our website, via Secure File Upload, or on a CD, DVD or USB. See Report Methods for more details. Excel – expires … Excel formatted reports uploaded via Secure File Upload or on CD, DVD or USB, however, the Excel Template will no …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… The Treasurer did not provide monthly bank statements or reconciliations to the Board. The Treasurer did not … budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsEast Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… the preparation and recording of disbursements, and bank reconciliations. The Supervisor allowed the bookkeeper … the approved claim warrants to the checks that cleared the bank. There was no documentation of an annual Board audit of … approved warrants with the checks cleared, as shown on the bank statements, and review the bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237