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Chautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County … have established appropriate controls to safeguard and account for court and trust funds for the period January … 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-1DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … duties were adequately segregated. The clerks’ ability to control all cash receipts and disbursement functions … produced by the town’s water system with the water billed to the town’s customers. For the audit period, the town could …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Town of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… our audit was to review the wastewater service agreement and internal controls over the Village’s IT operations for … Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is … including the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… in a timely manner. Implement compensating controls to reduce the risks associated with the lack of segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Livingston County Court and Trust Funds (2022-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 … of our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4State Agencies Bulletin No. 1078
… that employees will now be able to make both before and/or after tax (Roth) contributions to the NYS Deferred … to make contributions to the plan on both a before and/or after tax basis up to their annual IRS deferral limit. … the NYS Deferred Compensation HELPLINE at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… the accounts being held by our Office of Unclaimed Funds. My office is working to get these funds back in the hands of … inactivity fees or having the money turned over to my office.” The record high amount of unused gift cards …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … fund maintained by the county. This is in reply to your letter with respect to deputy sheriffs and county corrections … due provided a claim for reimbursement is filed before award of compensation is made. Section 207-c payments are …
https://www.osc.ny.gov/legal-opinions/opinion-88-43CUNY Bulletin No. CU-570
… Purpose To notify CUNY of the elimination of TDA deduction codes 417 … 419 (Metlife). Affected Employees Employees who currently have any of the following TDA deductions: Deduction Code … Halliday Financial Group 419 Metlife Background Pursuant to the CUNY Board of Trustees Resolution dated November 23, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaState Education Department Examination of Payments to Tough Man, Inc.
… sponsor community sporting events such as walks and races in New York. SED made five payments totaling $150,000 under … The contracts provide funding for Tough Man to provide an in-school program to students and to operate triathlons for … Each student paid a registration fee to participate in the triathlons supported by the contracts and the Tough …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incState Comptroller DiNapoli Releases Municipal Audits
… competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if … accumulation of surplus fund balance. Schoharie County Court and Trust (2022-C&T-3) Auditors found the treasurer … maintained appropriate records, and properly reported court and trust funds as prescribed by statute. Records …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mMerrick Union Free School District – Financial Condition (2016M-240)
… December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau … are used for their intended purpose. … Merrick Union Free School District Financial Condition 2016M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Southold Union Free School District - Leave Accruals (2018M-113)
… employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, confirming that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Comptroller DiNapoli Statement on January State Cash Report
… final January revenue numbers for the state released by my office today confirm the substantial shortfall the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-report2023 Financial Condition Report – 2023 Financial Condition Report
… care and other programs. At the same time, new risks to financial stability are emerging. These include unexpected costs to support an influx of migrants seeking asylum and significant reductions to projected State tax revenues driven by declining personal …
https://www.osc.ny.gov/reports/finance/2023-fcrQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one … million. Key Finding The BOCES procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361Opinion 91-5
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of … shall exceed an amount equal to" seven per centum of average full valuation of taxable real property of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5