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Oversight of Undistributed Child Support Funds
… balances and initiate the process that would allow these funds to be escheated, as required by law. The audit covered … unit (SCU) to collect and disburse child support funds. When child support funds have been undistributed for … to the Office of the State Comptroller’s Office of Unclaimed Funds (OUF), which will then expand outreach …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsTown of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59 ). … care and hospital admission and is responsible for a high number of missed school and/or workdays. According to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In … finances." "I want to thank State Comptroller DiNapoli for completing this audit of Broome County that we …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressDivision of Housing and Community Renewal Bulletin No. DH-128
… 2021-2023 Agreements between the State of New York and the District Council 37 (DC-37), employees are permitted to cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outDivision of Housing and Community Renewal Bulletin No. DH-123
… 2021-2023 Agreements between the State of New York and the District Council 37 (DC-37), employees are permitted to cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-123-2022-rrsu-over-40-comp-time-ii-cash-outOverview – XI. Procurement and Contract Management
… a “revenue contract”, is found in State Finance Law §112(3) which reads: “A contract or other instrument wherein the … System (SFS) Customer Contracts Module to record these types of State contracts (including repayment agreements) and … State agencies must establish internal control and accounting procedures to ensure revenue receipts are properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewBecoming Eligible for a Benefit – New Career Plan for ERS Tier 2 Members
… … New Career Plan information for ERS Tier 2 members covered by …
https://www.osc.ny.gov/retirement/publications/1509/becoming-eligible-benefitAdult-Use Cannabis (AUC)
… All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold within their … the State Comptroller (OSC) is responsible for making AUC tax revenue payments to counties and NYC. We anticipate that … and October after AUC retailers have filed their quarterly tax returns and remitted payment of taxes due to the State …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 Primary …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Andes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… the course of each project, which often span two or more fiscal years. Rather, the Administrator recorded …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 89-11
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … and their families by the Association necessarily requires at least occasional meetings of the Association or its …
https://www.osc.ny.gov/legal-opinions/opinion-89-11City of Ogdensburg - Payroll Processing – (2014M-207)
… purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through … City officials did not ensure that internal controls over payroll processing provided for adequate segregation of …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Becoming Eligible for a Benefit – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1500/becoming-eligible-benefitBecoming Eligible for a Benefit – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Becoming Eligible for a Benefit
https://www.osc.ny.gov/retirement/publications/1505/becoming-eligible-benefitChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. … not properly recorded. The Justices did not ensure that cases were properly reported to the Department of Motor … bail and partial payment records. Scofflaw pending cases regularly and review balance due and pending cases …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130