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Delaware County – Court and Trust Funds (2022-C&T-2)
… [read complete report - pdf] 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. Together, the Treasurer, County … The purpose of our review was to determine whether County officials …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2DiNapoli Releases Mid-Year State Cash Report and Review
… of $34.2 billion through the first half of the fiscal year were nearly $610 million higher than projected and the … according to the state monthly cash report and a mid-year report on revenue trends, released today by New York … spending, the General Fund ended the first half of the year $515.8 million above updated projections. "Midway …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and includes prescription drug coverage. The Department of Civil Service (Department) contracts with United … to administer the prescription drug benefit portion of the Plan. Based on the primary contract, the Department … Davis, a licensed pharmacist. Pursuant to allegations of improper billing practices, there have been several …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyDiNapoli: SED Oversight of Career Training Programs Falling Short
… students.” Approximately 136,000 New York students outside of New York City graduate high school each year. About 6 … showing they have met the academic and industry standards of a CTE program, boosting the likelihood of finding work in a particular field. More than 140 school …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortOpinion 91-23
… 1969 Opns St Comp No. 69-55, unreported; 1975 Atty Gen [Inf Opns] 129). Moreover, we find nothing in the legislative …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Columbia County – Court and Trust Funds (2014M-353)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in their care. … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353XI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a vendor by a New … Tax Identification Number. In most cases, the Vendor ID for contracts and purchase orders will be a Regular Vendor ID, where the first two digits are either “10” or “11”. There …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsVirtual Currency Licensing (Follow-Up)
… six recommendations included in our initial audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the … trillion in assets as of December 31, 2024, including 22 virtual currency licensees with assets totaling more than … In June 2015, DFS issued NYCCR Title 23, Part 200 – Virtual Currencies (Part 200). According to Part 200, virtual …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… not receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions … periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance from the NYSLRS legal counsel. The template will generate a customized proposal based on a … status using specific information the member provides. Template selections must mirror the agreements reached …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsBenefit Eligibility Assessment Process (Follow-Up)
… included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). … Resources Administration’s (HRA) public assistance benefit eligibility assessment process complied with applicable … and consistent assessment process when determining client eligibility in compliance with governing policies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followState Agencies Bulletin No. 1216
… maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2013, pursuant … same year. Affected Employees Employees enrolled in the Deferred Compensation Plan Effective Dates Administration … maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2013 pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1216-deferred-compensation-maximum-contribution-limits-calendar-year-2013State Agencies Bulletin No. 1113
… Plan for calendar year 2012, pursuant to IRS Section 457 Regulations. The regular yearly contribution amount for … from $16,500 to $17,000. The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior to normal retirement age, has been increased to $17,000, for a combined …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1113-deferred-compensation-maximum-contribution-limits-calendar-year-2012Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their … (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within established adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedWayne County Court and Trust Funds (2022-C&T-1)
… 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 … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Gates Fire District – Audit Follow-Up (2024M-10-F)
… Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report Gates …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fXII.6.A Paying Another State Agency – XII. Expenditures
… Units how to process vouchers to another Business Unit in the Statewide Financial System (SFS). Payments from one … with “043” allows Business Units to pay each other in situations where the Business Unit requires a check to … must utilize the Accounts Receivable and Billing Modules in the SFS. The transaction is processed without the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyRailroad Bridge Inspection Program
… of Transportation (Department) properly oversees railroads operating in the State to ensure they meet the bridge … Department of Transportation properly oversees railroads operating in the State to ensure they meet the bridge …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programPutnam County – Court and Trust Funds (2024-C&T-2)
… controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, … any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Finding The records maintained by …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2