Search

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

… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … As a result, the Board lacked reliable records and reports to manage the Town’s financial operations, account balances …

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

… employees who also worked for a New York State or City agency had approval to do so; were working their required … Our audit covered employees with the described dual employment during the period July 1, 2009 through June 30, …

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

… mental health instruction to students as required by law. In addition, we also sought to determine the extent … alarming. According to a 2022 research report published by the CDC: Among high school students in 2019, 37% reported … Furthermore, according to the CDC, among the New York State high school student population in 2017 (approximately …

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

To determine whether the Department of Labor Department has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards

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

… NAVIGATING THE SITE Once you've logged into the system, a list of your entity's contacts is displayed on the Contact Search (default) page. If the list is long, you may want to sort or search to find a specific contact. Sorting - The list is sorted by Last Name by default. The other available …

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

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

… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a …

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)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through March 11, 2020. … provide a system of internal controls to account for and safeguard court and trust funds and 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)

… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … did not make entries into a surrogate’s register to record money ordered to be paid into a court. As a result, the Clerk …

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)

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

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)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …

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)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and …

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)

… 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 … York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller …

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)

… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders …

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

Orange County – Court and Trust Funds (2017M-225)

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Genesee County – Court and Trust Funds (2014M-322)

… 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 … records. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322

Ulster County – Court and Trust Funds (2014M-352)

… Purpose of Review The purpose of our review was to examine controls over the County’s court and trust funds … moneys from foreclosures and contract disputes resulting in a mechanic’s lien. Additionally, in certain circumstance, … Court. Key Finding The Surrogate’s Court Clerk did not keep a court and trust fund register. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352