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Controls and Accountability of Court, Trust and Bail Funds
… Finance also could not demonstrate that it applied the full, correct amount of interest to the Court and Trust …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… purchases were legitimate and seek reimbursement for all inappropriate payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… collected, recorded and deposited cash, processed payroll, made purchases and prepared abstracts and checks …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… of shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … equity and inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity … throughout their businesses not just because it is the right thing to do, but because they will be better …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… more than $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an … to State Comptroller Thomas P. DiNapoli. Brown, 70, of South Plymouth in Chenango County, was charged with grand … that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftOpinion 88-21
… the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in which … aside of park lands within a subdivision may be used by a village to construct an indoor recreational facility. …
https://www.osc.ny.gov/legal-opinions/opinion-88-21DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… to former New York City Council candidate Albert Alvarez. On Tuesday, in New York County Supreme Court, Mendez was … corruption in any form will never be tolerated, and my office remains committed to holding bad actors across the … work with the state Attorney General and state Comptroller on this important investigation.” On October 28, 2019, Mendez …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeTown of Ballston - Water Fund Financial Operations (2023M-60)
… fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or list of meters purchased and …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Town of Adams – Justice Court Operations (2020M-163)
… is inadequate because it primarily relies on the clerk to perform the review procedures. Key Recommendations Perform … resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified cash balance … Court’s records or retain an independent public accountant to perform the audit. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Village of Lyons Falls - Board Oversight (2018M-174)
… Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not … or compensating controls such as designating someone to review bank reconciliations and other supporting …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Taxes and Interest
… of payments to the Internal Revenue Service (IRS). If your refund paid within a calendar year includes: Interest … or miscellaneous income you receive as part of your refund(s) that is less than $600. Foreign Interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… of Grant Award before the award authorization is entered in the Federal Payment Management System (PMS). Meanwhile, … contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to … on a transaction will generally be based on the difference in whole days between the average date of check clearance for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… reason for the decline in contributors may be the large increase in the number of check-offs; taxpayers are now … and Policy Insights – As Personal Income Tax Check-Offs Increase in Number, Disbursements Lag for Most Funds Related …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Background Our initial audit report, which was issued on September 24, 2010, examined whether selected home health … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use … issuance of the follow-up report to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether ClintonEssexWarrenWashington BOCES officials ensured the thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care assistance program and health reimbursement arrangement in a timely manner
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… percent of that for health-related causes including breast cancer, prostate cancer and Alzheimer’s disease. “New Yorkers are generously … questions about significant problems with the prostate cancer check-off program, found that spending from the six …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… of this money remains unused when it should be fighting cancer, helping veterans, or recruiting firefighters and EMS … No spending had occurred out of two funds – the prostate cancer check-off and the Volunteer Firefighting and EMS fund. … funds – for research, detection and education for breast cancer and prostate cancer, as well as Alzheimer’s disease. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-funds