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Use of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… to September 30, 2012. Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer … Board-written policies and procedures to provide guidance on how the Village’s electronic data is backed up. Routinely …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … rents and property taxes. Village officials have attempted to mitigate the inherent internal control weaknesses of a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not deposited in a timely manner or properly secured prior to deposit. Cortland County Industrial Development Agency – … and for managing the assistance and incentives provided to businesses. Middle Country Public Library – Treasurer …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Inspecting Highway Bridges and Repairing Defects
… 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing any defects found … action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written … 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsHuman Resource Practices (Follow-Up)
… its operations. According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followOversight of Nurse Licensing (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing … data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followComptroller DiNapoli Releases School Audits
… School District and the Utica City School District . “In an era of limited resources and increased accountability, … and internal controls over departmental cash receipts. In addition, internal controls over the district’s … and that district employees did not use mobile devices in accordance with the district’s acceptable-use policy. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTown of Lincoln - Town Clerk (2023M-31)
… Clerk (Clerk) properly accounted for, deposited, reported and remitted collections. Key Findings The former Clerk did … or remit collections. When receipts are not accurately and promptly recorded or deposited, officials do not have assurance that all collections are accounted for, and money could be lost or misappropriated. For example, as …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson 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 … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Yates County – Court and Trust Funds (2025-C&T-1)
… Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Comptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1690
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018State Agencies Bulletin No. 1612
… of the processing of the taxable fringe benefit CLEFR for 2017. Legal Reference Pursuant to Internal Revenue Code … Time Entry using the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017CUNY Bulletin No. CU-356
… (NYSHIP) administered by the New York State Department of Civil Service. Affected Employees Employees in Bargaining … CUNY graduate program, and simultaneously employed in one of the following titles: Graduate Assistant A, B or C Adjunct … process an input file from the New York State Department of Civil Service to start, cancel or change rates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected … TK, TL, TM, TO,TP, TR, TU, TX, U3, U6 $107.00 PL3 Note: This benefit also will be processed in paychecks dated … deposit advice statement. Questions Questions regarding this bulletin may be directed to the University Manager of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School Audits
… officials did not seek competition for the services of 16 of 20 professional service providers who were paid $1.42 … million. The district’s failure to solicit competition may result in obtaining services on unfavorable terms and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court … five counts of misdemeanor falsifying business records. As Mayor, Harrian allegedly submitted fraudulent vouchers and … Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-village