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Schuyler County – Court and Trust Funds (2021-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuyler-county-2021-ct-1.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … interest rate quotes and deposited funds into a bank account or an investment option already used by the county, … in an accurate manner. As of Dec. 31, 2023, three bank account cash balances totaling $105,091 were not included in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Town of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4State Comptroller DiNapoli Releases Municipal & School Audits
… could occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May 31, 2023 in the … and consistently, provide a system of internal controls to account for and safeguard these funds. Auditors found there …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… and personal purchases using the society’s bank account. She also used $5,300 of society funds to repay a … payments rather than depositing the funds into the town’s account. The forensic analysis revealed that on certain days … nearly identical cash deposits into her personal bank account. Brown pled guilty to grand larceny in the second …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyOpinion 91-57
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the library board. Prior inconsistent opinions superseded. You ask whether library fund moneys of the village public … of its trustees. Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… then allegedly schemed to convince the victim to become his live-in caregivers. The victim, whose wife had died many … direct support, received a monthly income of $3,526.70 for his pension and $2,138.60 from Social Security. The subjects … persuaded the victim to agree to have them ostensibly pay his bills for him. However, the subjects did not pay the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… Thomas DiNapoli for his work to bring Grossmann to account for this conduct.” State Comptroller Thomas P. … defrauded NYSLERS into depositing the payments into a bank account under GROSSMAN’s control. Upon her retirement from … that all future pension payments be remitted to an account opened by GROSSMANN on September 17, 2010 – …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannState Comptroller DiNapoli Releases Municipal & School Audits
… Union Free School District – Nonstudent Network User Account Controls (Nassau County) District officials did not … addressing key network user access controls, such as user account management, password security and user account controls, or disable 60 of the district’s enabled …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… not identify the source of funds in their restitution account. In total, the departments had approximately $1.6 … transfer unclaimed money to the undisbursed restitution account when appropriate. Make payments from the undisbursed restitution account to the crime victims whose restitution orders have …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsState Comptroller DiNapoli Releases Audits
… overpayments were made, for which Parks has obtained a refund from the contractor. Auditors also found Parks paid …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsCentral Office – Controls Over Bank Accounts
… the University Controller to ensure that each bank account complies with University policies and procedures. … for repurposing bank accounts and ensuring that large bank account balances are adequately collateralized or otherwise …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 1586
… with a chart of accounts string that is scheduled to lapse on 09/15/2017 or 09/29/2017. A link will be posted on the … update all pools that contain chartfield strings due to lapse to a status of Inactive. Job aids are available to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesState Agencies Bulletin No. 1418
… appear on the spreadsheet are updated with valid chart of account strings. If the chartfield string is lapsing on … If the ZZZ position pool also contains a lapsing account code, OSC Payroll will contact your agency to make …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1418-sfs-chartfield-strings-payserv-09152015-09302015-lapse-datesState Agencies Bulletin No. 2308
… Benefit CUNY Transit Benefit Transportation Spending Account Program Tax Deductible Union Dues For CUNY employees … deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are reported in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024Huntington Man Pleads Guilty to Grand Larceny
… The stolen funds were traced from Johnson’s mother’s bank account into his bank account, from which he then spent the money. Johnson …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… by stealing over $300,000 in money meant to protect his community,” DiNapoli said. “This crime was a serious betrayal … of the Vernon Center Fire Department, but the entire community they serve. I would like to thank the New York … it undermines the safety and confidence of an entire community. The New York State Police will continue to work …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… checks meant for the department into her own bank account, spending the money on travel and spa treatments. … When the fire department noticed problems in its account it contacted the New York State Police. The ensuing …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kState Agencies Bulletin No. 2407
… Benefit CUNY Transit Benefit Transportation Spending Account Program Tax Deductible Union Dues For CUNY employees … deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are reported in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Agencies Bulletin No. 2355
… on 09/15/2025, agencies will need to insert a new row into PayServ on the Department Budget Table USA with a valid chartfield string effective the beginning of the pay period for the following check dates (Institution – … 09/10/2025 (Administration) to ensure the Payroll files can be successfully processed in SFS. If the chartfield …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-dates