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DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Albany County …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1373
… for 2014, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee … information that will appear in each box on the Form W-2 Statement. Additional Employee Information Employees should retain their last paycheck/direct deposit advice statement for 2014 for a record of amounts paid in 2014 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1373-form-w-2-wage-and-tax-statement-calendar-year-2014State Agencies Bulletin No. 1295
… Benefit CUNY Transit Benefit Transportation Spending Account Program. Deductions for Dependent Care, Health Care Flexible Spending Account and Non-taxable Health Insurance for CUNY employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1295-form-w-2-wage-and-tax-statement-calendar-year-2013Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… and reports of the Supervisor, Town Justice, Town Clerk, Tax Collector and Code Enforcement Officer, or have an …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the … ensure that the financial records are accurate and up to date, and should request and review monthly budget status reports. Consider long-term trends and needs when preparing budget estimates. Non-routine purchases, such …
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
… restitution to the pensioner’s estate. She is due back in court for sentencing on June 2, 2022. Since taking office in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… of our audit was to review internal controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal officer’s financial activities, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted … and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not have access to …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board provides adequate oversight of the … is properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … District bank accounts to withdraw funds for claims that have not been reviewed by the Board members and Treasurer. …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Reading – Financial Management (2013M-217)
… procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy … excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the … year’s appropriations. The Town comingled cash for various funds but did not account for cash separately by fund until …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… the Second Degree and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his personal credit … and pay for personal expenses. Gaylor Jr. is due back in court on February 14. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentExamination of Superstorm Sandy Expenses
… to determine if the Division of Homeland and Security Services (DHSES) conducted appropriate procurements, paid … to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES did not maintain … if DHSES received all of the lights purchased for Sandy relief efforts. Recoup all payments made for lights not …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… A Payment Worksheet is used by agencies to apply payments received from customers to accounts receivable (AR) Items in SFS. The process for … in the ‘Regular Deposit’ navigation in SFS, similar to a Direct Journal Payment however, agencies should not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetLivingston County Court and Trust Funds (2022-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
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
… appeared before Judge Roger D. McDonough in Albany County Court. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceDiNapoli Encourages New Yorkers to Save for College
… Debt in New York State , can be found at the following link: …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeLaFargeville 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.pdf