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XII.8.C Payment Intercepts – XII. Expenditures

… State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business … Units with guidance on how to request OSC to intercept a payment from a Business Unit and divert it to another entity. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of … As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member … for determining accountability over cash receipts recorded in the system or the cash register and stated that one …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Personal Income Tax and Property Tax

… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

Cohoes Public Library – Governance and Operations (2015M-259)

… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

White Plains City School District – Financial Management (2020M-71)

… realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and … adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … reasonable levels and within legal limits. The District’s fund balance over the past five years grew to $97.9 million, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

State Comptroller DiNapoli Releases School District Audits

… increased by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … could achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011

… an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility … and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall … ascertain the total amount of expenses the Department of Motor Vehicles incurs in its administration of the Motor …

https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessable

Village of Lewiston – Purchasing (2013M-45)

… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated … each year ranging from $1.9 million to $3.7 million or 2.5 to 4.9 percentage points. Although we informed officials of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

State Comptroller DiNapoli Releases School District Audits

… officials did not follow their investment policy. As a result, officials did not maximize interest earnings for … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… by New York State Comptroller Thomas P. DiNapoli, the New York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with … sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine audit and …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

Town of New Albion – Justice Court Operations (2014M-161)

… audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2011 … percent) totaling $16,594 were deposited between two and 36 days late and a check that was substituted for $53 … monthly accountability analysis for all moneys held by the Court. Any differences should be promptly investigated and, …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)

… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain a complete inventory of …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3

Schoharie County Court and Trust Funds (2022-C&T-3)

… 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 period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …

https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3

Tioga County – Court and Trust Funds (2023-C&T-1)

… – 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 period January 1, 2020 through … The purpose of our review was to determine whether County officials have established …

https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

Oneida County – Court and Trust Funds (2023-C&T-3)

… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to … circumstances, [2] funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3