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Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Do not allow the bookkeeper access to the District’s bank account to withdraw funds for monthly service fees. Restrict the online bank account access so that only those with disbursement authority …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Livingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings …
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
… account online to obtain $67,423 through an online payment platform. She also made several thousand dollars of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionLaFargeville 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.pdfAccounting 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.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.pdfTax 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
… who face college expenses to open a 529 College Savings account to start saving now to help with the costs of getting … expenses through the program in 2016. Once an account is opened it can be used for higher education …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeWhat is a Defined Benefit Plan?
… of a defined benefit plan , also known as a traditional pension plan. Defined benefit plans provide several … by your retirement plan, you will receive a monthly pension payment for the rest of your life. How Defined … or both make contributions to an individual retirement account, and the money in the account is invested. Though the …
https://www.osc.ny.gov/retirement/members/defined-benefit-planTown of Pendleton – Special Districts (2018M-4)
… special district or sewer improvement and then budget and account for them accordingly. … Town of Pendleton Special …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4State Comptroller DiNapoli Releases Municipal Audits
… In addition, cash in a retired justice’s bank account exceeded known liabilities by a total of $1,104. … receipts were collected and deposited in a district bank account. City of Hornell – Foreign Fire Insurance Funds … (Suffolk County) The Justice Court did not properly account for court funds. The Justice was unaware that in …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… In August, McDougall pleaded guilty to felony counts of grand larceny and offering a false instrument for filing. … position in the Clerk’s Office to steal a significant sum of money from the residents of Erie County,” Keane said. “In addition to uncovering this …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedSearch Tips
… still having trouble, we can help! If you think there are unclaimed funds for you, your organization or business, …
https://www.osc.ny.gov/unclaimed-funds/claimants/search-tipsState Agencies Bulletin No. 1711
… for Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by … a record of amounts paid in 2018 for the following that are excluded from Boxes 1, 3, and 5 and do not appear on Form … Care Flex Spending Account and Nontaxable Health Insurance are reported in Box 14 as IRC 125. Taxable Gross Calculations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018Comptroller DiNapoli Releases Municipal Audits
… complete and accurate fuel inventory records and could not account for 17,560 gallons of gasoline, valued at nearly … balance variances. Auditors also found the town could not account for almost 24 million gallons of water valued at …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Town of Minerva Clerk Sentenced to Prison for Embezzling Town Funds
… $19,000, including funneling almost $9,000 to her own bank account from the town’s payroll account, $1,023 not withheld from her health insurance and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-town-minerva-clerk-sentenced-prison-embezzling-town-fundsState Agencies Bulletin No. 1761
… Overview Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and … provide a spreadsheet of all current position pools that are associated with a chart of accounts string scheduled to … that any position pools that appear on the spreadsheet are updated with valid chart of account strings. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1761-sfs-chartfield-strings-payserv-09132019-09272019-lapse-datesAmortization Schedules and Payoffs – Contribution Stabilization Program
… and the interest rates for each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online account. From your Account … Review” link on the Billing Dashboard. You will be able to search for a specific amortization or view a list of all …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… and Federal laws governing the access and dissemination of confidential, personal and private information … “confidential information”), such as: The Privacy Act of 1974 Right to Financial Privacy Act of 1978 Public Officers Law The Freedom of Information Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… affairs. The Town’s 2012 budgeted appropriations for all funds totaled approximately $4.3 million. Key Findings An … the true financial condition of certain Town operating funds. The Clerk did not record tax and water payments when …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40