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Rockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice is served in this … accountable those who misuse their public positions for personal gain. I appreciate the work of Comptroller … regularly took cash out of the village’s bank account for his personal use. The withdrawals were recorded as …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageAdult-Use Cannabis (AUC)
… should log into the Statewide Financial System (SFS) Vendor Self-Service Portal and update the location code to OSCAUCDIST. If you do not have a SFS Vendor Self-Service account, contact the SFS Helpdesk at …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018 (2019-S-3)
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19s3.pdfOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Life Changes: Getting Your Affairs in Order and A Guide for Survivors
… the Retirement System, and documents for other pensions (TIAA, federal, military or private plans) for which you may … auto, homeowners, property, accident, liability, long-term care and hospitalization policies. Bank accounts — … savings bonds, stocks, bonds and any other securities. Credit cards — account numbers, phone numbers and addresses. …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the … wants expense reimbursements deposited. Employees should check with their financial institutions to make sure they … payment and will require reprocessing in the form of a check. If an employee has separately directed their financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentManagement of General School Funds (Follow-Up)
… bank account. In addition, we concluded that the school principal had not established basic accountability for … for improving for improving accountability over fund managed by Kennedy. Key Finding Kennedy officials have made …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followOneida County – Court and Trust Funds (2023-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as … filed to ensure payment for contracted services rendered on the property. [2] When the whereabouts of any person …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… rendered on the property 2 When the whereabouts of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… 1, 2019 through April 20, 2022. Background Pursuant to a court order, certain assets may be provided to the court … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… its annual update document with OSC within the required timeframe. The Clerk-Treasurer did not segregate duties of … update document is filed with OSC within the required timeframe. Segregate duties and responsibilities or provide …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Rhinebeck – Water Fees (2013M-311)
Village of Rhinebeck Water Fees 2013M311
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Lewis County – Purchase Cards (2024M-41)
… totaling $189,852 did not have supporting documentation uploaded into the financial system that showed the department … Although the County’s procurement policy required verbal or written quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have potentially saved …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41State Agencies Bulletin No. 308
… - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to the new Fiscal Year … 1, 2002, unless a Budget Year is specified on the Position Pool Table. It is not necessary to insert a row and make any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Town of Danby – Audit Follow-Up (2022M-8-F)
… fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fChenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May … a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) for … 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/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… 2024 through September 3, 2025. Background Pursuant to a court order, certain assets may be provided to the court … 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 …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have … Determine if District officials established eligibility for and maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school