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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… and maintained complete, accurate and timely accounting records and reports. Key Findings The former and current … or maintain complete, accurate or timely accounting records and reports. As a result, the Board of Trustees’ … timely to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… (FFI) bank account instead of the Treasurer as required by law. The Treasurer did not accurately capture in the monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125XIII.10 Overview – XIII. Employee Expense Reimbursement
… POLICIES This section provides Agencies with guidance on how to process a refund owed to the State by an employee. Situations where an employee owes … Reports . If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… to the correct account codes. Definitions An “ Award ” is a final decision directing payment by the State made by … vendor record for the recipient and reporting of 1099-MISC income. Please see Section 5.K - Federally Reportable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsState Agencies Bulletin No. 1043
… Purpose To inform agencies of the content information for the 2010 Form W-2. Background … MD -- Maryland NJ -- New Jersey PA -- Pennsylvania SC -- South Carolina TX -- Texas PR – Puerto Rico Box 16 State Wages The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010State Agencies Bulletin No. 868
… Tax Statement by February 2, 2009. As the employer, OSC is responsible for furnishing the Form W-2 to employees with … Compensation The amount in this box is the Federal taxable gross wages. Box 2 Federal Income Tax Withheld The amount in … agencies with content information for the 2008 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 950
… information which will appear on the Form W-2 Statement is described below: Box 1 Wage, Tips and Other Compensation The amount in this box is the Federal taxable gross wages Box 2 Federal Income Tax Withheld The amount in … agencies of the content information for the 2009 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… New York State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today … Mills, redirect the money from Micro Targeting to NY 4 Life, a non-profit corporation Wills controlled, while …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… SCARBOROUGH pled guilty to wire fraud and theft concerning a program receiving federal funds. SCARBOROUGH is scheduled … related to the misuse of over $40,000 from his Friends of Bill Scarborough campaign account. As part of a plea … He also had to certify that the claimed amount was “just, true, and correct.” As part of his federal plea, …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andState Comptroller DiNapoli Releases School District Audits
… debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are … be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure Control (Delaware County) Auditors commended district …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the … revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mTupper Lake Central School District – Records and Reports (2021M-14)
… [ read complete report - pdf ] Audit Objective Determine whether complete, accurate … reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… a population of approximately 1,200. The Town is governed by an elected five-member Town Board. The Town’s 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town … complete, accurate and timely accounting records. As a result, the Board lacked reliable records and reports to … a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three individuals unnecessarily shared access to a user account with administrative permissions. As a result, users …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls