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DiNapoli: Trouble Ahead for Local Governments and Schools

… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Town of Exeter – Records and Reports (2015M-23)

… Background The Town of Exeter is located in Otsego County and has a population of approximately 990. The Town is … not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the Supervisor filed the … notices to remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23

Harford Fire District – Records and Reports (2016M-170)

… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)

… Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not have a process to …

https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-follow

Town of Keene – Records and Reports (2024M-27)

… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Forensic Audit of Dual Employment Approvals and Conflicts

… New York State or City agency had approval to do so; were working their required hours at each employer; and were not … a New York State or City agency had approval to do so were working …

https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflicts

Mental Health Education, Supports, and Services in Schools

… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …

https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schools

Controls and Management of the Unemployment Insurance System

… and to comply with selected portions of the New York State Information Security Policy and Standards. The audit … key tasks in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a joint federal–State initiative that provides benefits to eligible workers …

https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system

Contact Update and Online Help for Local Officials

… Contact Update The Division of Local Government and School Accountability, in the Office of the New York State … log in with your username and password. Online Services School Districts and BOCES will continue to update their … . Contact Update Online Help   NAVIGATING THE SITE Once you've logged into the system, a list of your …

https://www.osc.ny.gov/local-government/resources/contact-update-and-online-help

Schuyler County – Court and Trust Funds (2021-C&T-1)

… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1

Wyoming County Court and Trust Funds (2020-C&T-2)

… of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2

Delaware County – Court and Trust Funds (2022-C&T-2)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer 1 … appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through …

https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… trust funds and abandoned property. Pursuant to New York State Finance Law, the Director is required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

Lewis County – Court and Trust Funds (2024-C&T-1)

… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …

https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1

Rockland County – Court and Trust Funds (2019M-45)

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 period January 1 2013 through August 15 2018

https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45

Putnam County – Court and Trust Funds (2017M-221)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. Background The County Clerk and Surrogate’s Court are responsible for maintaining … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Putnam County – Court and Trust Funds (2024-C&T-2)

… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2

Orleans County – Court and Trust Funds (2014M-043)

… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043

Columbia County – Court and Trust Funds (2014M-353)

… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353