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Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure … of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Town of Wells – Records and Reports (2024M-59)
… As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the … records and reports. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Long Island Experienced Gains in Farms and Farmland
… engine for their communities and an essential part of our food supply system. This is especially true on Long Island. … 2017. Farms in Suffolk County lead the state in sales of products directly to consumers, local retailers or local food …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandOrleans County – Court and Trust Funds (2024-C&T-6)
… Treasurer should ensure that all money deemed abandoned property is paid to the State Comptroller in a timely manner. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person entitled to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Climate Act Goals – Planning, Procurements, and Progress Tracking
… determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority … State or federal funding was budgeted. Currently, almost all funding to support the CES and Climate Act programs is …
https://www.osc.ny.gov/state-agencies/audits/2024/07/16/climate-act-goals-planning-procurements-and-progress-trackingCitywide Payment Services and Standards – Controls Over Payments
… Objectives To determine whether the New York City Department of Finance … received by mail were kept in an unsecured place for up to 3 days before they were logged into an informal tracking sheet and then held for up to 19 days before they were recorded in DOF records. DOF …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsContact Update and Online Help for Local Officials
… special districts and other local municipal entities to enable our office to communicate information to the … to use our Online Services system to provide and maintain up-to-date contact information within our Local Government … button at the bottom of the page. Note: A pop-up will appear to confirm the action. Verify: To confirm …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpState Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 … (Delaware County) The board and district officials failed to properly manage fund balance and reserves. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsSchuyler County – Court and Trust Funds (2021-C&T-1)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to the … the Treasurer for a period of three years, together with all accumulated interest, less the Treasurer’s statutory … property. The Treasurer should, after public notice, pay all such abandoned property to the State Comptroller by the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Delaware County – Court and Trust Funds (2022-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure … of any person entitled to payment from the estate is unknown, funds from estates are entrusted to the Treasurer …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Rockland County – Court and Trust Funds (2019M-45)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … 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/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Orleans County – Court and Trust Funds (2014M-043)
… to ensure that financial activity is properly recorded and reported and that Court moneys are safeguarded for the … by the County Clerk and Surrogate’s Court were generally up-to-date and complete, and we noted no material … as abandoned property. After we brought these actions to her attention, the Treasurer took immediate corrective …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225