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VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… payments received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment … Once the Payment Worksheet is created with the appropriate AR Item(s) selected, the agency must review the ‘Balance’ … be created from the chartfields included on the AR Item the deposit will be applied to. Effective September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetExamination of Superstorm Sandy Expenses
… As part of a series of examinations of Agency responses to Superstorm Sandy (Sandy), we sought to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate procurements, … prices, and received the quality and quantity of lights, heaters and generators it procured during its …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… decisions. The Supervisor filed the Town’s AUD 116 days late for 2008, 112 days late for 2009 and 374 days (more than a year) late for 2010. As of December 2012, the Supervisor had not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee and current firefighter with COFD, was …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Library’s … The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board inappropriately …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… The Northern Onondaga Public Library District is located in the Towns of Clay and Cicero in Onondaga County. A 12-member Board of Trustees governs the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Hartwick – Financial Condition (2013M-118)
… The Town of Hartwick is located in Otsego County and has 2,110 residents. The Board comprises four elected Board members and the elected Town Supervisor who governs the Town. The … the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… New York State Comptroller Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today … taxpayers,” DiNapoli said. “Thanks to our partnership with Ontario County District Attorney James Ritts and Ontario County Sheriff Kevin Henderson, we were able to stop …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… or other records of the days or hours worked, such as calendars and logs, for four salaried employees, and … online banking and did not provide sufficient oversight of electronic funds transactions. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls … of his bank account to the Village and subsequently closed the account when he left office on March 30, 2012, the … the computerized system. Ensure that all moneys received are deposited in a timely manner. Ensure that all monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … to be maintained. Additionally, the Board has no policy for developing accurate budget estimates. Because the Board … in the general fund and 93 percent in the highway fund for the ensuing year’s appropriations. The Town comingled …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Livingston County Court and Trust Funds (2022-C&T-4)
… were not published annually in the County’s official newspaper, and annual disbursements of interest were not made … properly. Ensure that notices are published in the newspaper for each year abandoned property is held. Report …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… on payments to the management company of her father’s condominium, where she resided. In total, Hansen stole …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionGet Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of the State Comptroller at: (855) 233-8363 or (518) 457-7717, or [email protected] Note: You will need to provide either your Vendor ID, FEIN or SSN, or the …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sJoin Our Investment Team
… competitive base salaries and extensive benefits packages, which include: Comprehensive health, dental and vision insurance package options Generous paid time off A …
https://www.osc.ny.gov/common-retirement-fund/employmentAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfLaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfControls Over Cash Advance Accounts (2014-S-22)
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts and whether the money is properly account
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s22.pdfGeddes Town Clerk Charged in $30K Swindle
… for allegedly pocketing $30,000 in a health care coverage scam. Carhart, 43, of Syracuse, enrolled in the town’s health … William J. Fitzpatrick, we were able to reveal her scam. We will continue to work with law enforcement across … for allegedly pocketing $30000 in a health care coverage scam …
https://www.osc.ny.gov/press/releases/2019/04/geddes-town-clerk-charged-30k-swindlePutnam County – Court and Trust Funds (2017M-221)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221