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Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… and paid back over $35,000 which she stole from property tax payments and dog license fees deposited with the town … public duty and personal gain,” DiNapoli said. “Thanks to my office’s work with the New York State Police and Fulton … and paid back over $35000 which she stole from property tax payments and dog license fees deposited with the town …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementCUNY Bulletin No. CU-657
… is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected … and filed on March 27, 2019 between the Comptroller of the City of New York and the City Employees Union, Local 3, … 9, 2019. Effective Date(s) Increases can be submitted in Pay Period 14C (Institution), paychecks dated 10/10/2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsVillage of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Security Over Critical Systems
… Objective To determine whether security over the Hudson River–Black River Regulating District’s (District) … must adhere to the Office of Information Technology Services’ (ITS) policies, including ITS’ Information Security …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCayuga County – Court and Trust Funds (2024-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings There was no reconciliation performed …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Pleasant Valley – Financial Management (2024M-158)
… develop realistic budgets or properly manage reserves. As a result, the Town had significant recurring operating … and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and expenditures were … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments … by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d 253, 401 NYS2d 173). Also, with certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… ESRD have been eligible for Medicare benefits. This allows state Medicaid programs to transfer some of the medical costs …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 90-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit …
https://www.osc.ny.gov/legal-opinions/opinion-90-9XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… in progress: It is the responsibility of OGS to provide OSC with data related to the recording of construction in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … who work at OMH are affected. Background The Memorandum of Agreements (MOAs) between the State of New York, OMH, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2020 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… education services to children with disabilities who are 3 and 4 years of age. WARC is reimbursed for these …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that are … funds by check to the U.S. Treasury or U.S. Department of Education, it is necessary for agencies to prepare and submit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryState Agencies Bulletin No. 2322
… principal place of employment is in New York City, or the county of Nassau, Rockland, Suffolk, Westchester, Orange, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityClaims for Deceased Owners and Estates
… more of them is deceased. However, it's still possible to submit a claim for these funds. See How to Submit a Claim For Multiple Owners for more information. How …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates