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Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal … fundraiser savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Town of Wayne – Justice Court (2013M-52)
… Purpose of Audit The purpose of our audit was to examine the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located … and surcharges of $2,510. Key Findings The Justice failed to account for all moneys received and the Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Controls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … Travel Advance, Confidential and Petty Cash with a total value of $346,750. Key Findings We found the Department has … internal controls over these accounts to ensure that funds are properly accounted for and payments are only made …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to … and are not expected to travel at least 30 percent of the work year must return advances. Travel advances can be issued … from their official station for at least 30 percent of the work year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check disbursements (totaling $176,847) and … at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsRichland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state insurers. General fund budgeted appropriations for 2016 totaled … money, was placed in the District’s general fund checking account and commingled with the District’s other funds. An …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSkaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, deposited, reported and …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Butler – Highway Asset Accountability (2024M-115)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and … (Superintendent) did not complete an inventory list of highway machinery, tools and equipment or provide one to … We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Jefferson County – Court and Trust Funds (2022-C&T-6)
… 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, 2019 through … by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material discrepancies. Key …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Putnam County – Court and Trust Funds (2024-C&T-2)
… through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county … estates are entrusted to the Treasurer for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate … safeguard these funds. Key Findings The Treasurer delayed turning over $44,940 of abandoned property to the State … Comptroller for three years. The County Clerk’s register did not include one court and trust action identified in the …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Agencies Bulletin No. 315
… program on behalf of the employee until "completion of one year of service, and continuance in service thereafter". … However, if an employee returns to the payroll and has an active TIAA record, it is necessary to calculate the correct … Retirement Plans panel. New Report - NBEN742 The NBEN742 - Active TIAA/CREF Employees With Missing Projected Dates has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersInvestment Standards
… investment standards for investments of the New York State college choice tuition savings program and the New York achieving a better life experience (ABLE) savings account program. Memo Bill Text … investment standards for investments of the New York State college choice tuition savings program and the New York …
https://www.osc.ny.gov/legislation/investment-standardsOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42DiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… that the former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 … found she had made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsOptional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous … If a member requests to pay through payroll deductions, you will receive a notification letting you know that their … The page also provides their remaining balance once there are six or fewer outstanding payments left. To access the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to request a change to a voucher after submittal to the … is a list of voucher fields OSC will change on behalf of an agency if requested, or OSC will change to facilitate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that … dates. Payee Amount - Enter the amount of interest due. To calculate how much interest is due, utilize the Late Contract Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interest