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Orleans County – Court and Trust Funds (2024-C&T-6)
… – 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 … 1, 2021 through November 1, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health problems, according to a report released today by State Comptroller Thomas P. … vulnerabilities. With the President proposing funding cuts to programs that help keep drinking water safe, the state and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionGreene County – Court and Trust Funds (2014M-294)
… 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 … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… 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 … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322DiNapoli: Women in New York Still Earn Far Less Than Men
… cents on the dollar compared to men in 2023, according to a report on the gender pay gap released today by New York … Women would have to work an extra 53 days to make what men in New York earned in 2023. Median earnings in 2023 … or professional degree were 78 cents on the dollar to what men earned, compared to 67 cents for women with less …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOpinion 89-47
… FIRE PROTECTION DISTRICTS -- Dissolution (when added to adjoining fire district) TOWN LAW, §§172-a, 172-d, 173, … district and adding the whole of the dissolved district to an adjoining fire district. Such a proceeding must be undertaken pursuant to Town Law, §172-d. Absent the establishment of zones of …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-38
… -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a retiree) CIVIL SERVICE LAW, … under which the school district will purchase insurance to provide for payments to the surviving spouses of those …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Allegany County – Court and Trust Funds (2014M-74)
… 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 … 1, 2010 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/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 92-9
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for … You ask whether General Municipal Law, §72-o authorizes a fire district to reimburse a volunteer firefighter for … Law, §72-o provides that, when authorized by the board of fire commissioners, the chief officer of the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Columbia 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 … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Niagara County – Court and Trust Funds (2015M-228)
… 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 … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Interactive Maps: Language Access Service Needs Statewide (2022-S-38)
… To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDelaware 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-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as … maintained by the County Clerk and Surrogate’s Court were up to date and complete and we noted no material …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure vouchers through the Statewide … Requirements Agency Payment Preparation and Submittal to OSC Unique Payment Situations OSC Audit Process Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewUse of Federal Funding for Election Technology and Security
… Vote Act of 2002 (HAVA) to help reform the nation’s voting process. HAVA established minimum election …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfSelected Aspects of Accommodations for Passengers with Disabilities (Follow-Up) (2022-F-24) 30-Day Response
To determine the extent of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Accommodations for Passengers with Disabilities (2019-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f24-response.pdf