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Columbia County – Court and Trust Funds (2014M-353)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, … officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain … as required by law. Ensure that all court and trust fund actions are entered into the Surrogate’s register. … The …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … Recommendation There were no recommendations as a result of this audit. … The purpose of our review was to determine …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… 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, 2014 through January 1, 2017. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Oswego County – Court and Trust Funds (2022-C&T-5)
… (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an … when the whereabouts of any person entitled to payment from the estate is unknown, funds from estates are …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Allegany County – Court and Trust Funds (2014M-74)
… order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Greene County – Court and Trust Funds (2014M-294)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified $66,637 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Dutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County Clerk did …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified funds …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsGreenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Chittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chittenango-central-school-district-2023-155.pdfSchuyler County – Court and Trust Funds (2021-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuyler-county-2021-ct-1.pdfLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… Thomas P. DiNapoli It is surprising how many important papers and legal documents you can accumulate over a … license or carry an organ donation card in your wallet. Retirement and death benefit information — copies of recent … certificate or certified copy when you make insurance or retirement benefit claims, or transfer account and title …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to … so we can complete our review faster if you use it. What Can My Agent Do? Standard authorities your agent will … June 12, 2021, an SGR needed to accompany, or be made a part of, your POA for your agent to have gifting authority. …
https://www.osc.ny.gov/retirement/members/power-attorneyDiNapoli & NYC Make it Easier to Save for College
… Direct Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the … age. More information can be found in the plan's brochure here . New York's 529 program currently includes two separate … Direct Plan has eliminated the $25 minimum contribution required to open an account in an effort to make the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeVillage of Avon - Board Oversights and Professional Services (2018M-30)
… RFPs and contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… retiree health insurance contribution billing process. The payroll process. Key Findings Officials did not: Properly … $2,092 in premiums for two deceased individuals. Segregate payroll duties or perform supervisory review. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollUrban Choice Charter School - Information Technology (2019M-240)
… Key Recommendations Immediately disable user accounts of former employees and ensure all IT users have and use …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Chili Public Library – Board Oversight (2015M-130)
… of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130