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Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… 2013-14 fiscal year totaled approximately $600,000. Key Finding The payroll vendor has unrestricted access to one of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252NYSLRS Members – Register for Retirement Online
new york state and local retirement system, nyslrs, employees retirement system, ers, police and fire retirement system, pfrs, members, Retirement Online, account, register, sign up
https://www.osc.ny.gov/files/retirement/members/pdf/register-for-retirement-online.pdfOpinion 91-55
… expense does not represent an actual expenditure of money ... but is a deduction against income to allow for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-55State Comptroller DiNapoli Releases Municipal & School Audits
… program with written procedures and did not prepare monthly cash flow forecasts or otherwise monitor investments … records. Shoreham-Wading River Central School District – Capital Assets (Suffolk County) District officials did not … the board improperly established a $1 million reserve fund in the town’s general fund. Although the town attorney …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Hampton Bays Union Free School District - Claims Processing (2018M-68)
… agreed with our recommendations and indicated they have begun to initiate corrective action. … Hampton Bays …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Accounts Payable Advisory No. 40
Business Units must always use the invoice and distribution lines in the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionIX.12.K Functional Clearance Patterns – IX. Federal Grants
… liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the … then uses this information to calculate dollar-weighted clearance patterns for all payments made from federal funds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsII.3.C Budget Execution – II. New York State Financial Accounting
… by the State Comptroller, the budget process enters a new phase: budget execution. Generally, enacted budget bills … by the State Comptroller the budget process enters a new phase budget execution …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionGeddes 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)
… 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Columbia County – Court and Trust Funds (2014M-353)
… register of moneys and securities paid, transferred or deposited, or ordered to be paid, transferred or deposited, to a court is inaccurate. The Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Orange County – Court and Trust Funds (2017M-225)
… 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Genesee County – Court and Trust Funds (2014M-322)
… 2011 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in … Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of … by law. Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… 2013 through January 1, 2014. Background County officials are responsible for safeguarding court and trust funds in … Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… 1, 2009 through July 14, 2015. Background County officials are responsible for safeguarding court and trust funds in … Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by order of … should ensure that all moneys deemed abandoned property are turned over to the State Comptroller in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Oswego County – Court and Trust Funds (2022-C&T-5)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Greene County – Court and Trust Funds (2014M-294)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, … been turned over to the State Comptroller as abandoned property. In accordance with the Civil Practice Law and … is generally entitled to a fee of 2 percent on moneys she pays out of a court. However, we found that the Treasurer had …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74State Agencies Bulletin No. 1586
… inform agencies that position pools in PayServ may require updates for SFS lapsing Overview Certain chart of accounts … – 09/20/2017 & Institution – 09/28/2017). These updates must be completed in PayServ by 09/12/2017 … – 10/04/2017 & Institution – 10/12/2017). These updates must be completed in PayServ by 09/26/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesState Agencies Bulletin No. 1418
… Purpose To inform agencies that position pools in PayServ may require … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1418-sfs-chartfield-strings-payserv-09152015-09302015-lapse-dates