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Justice Court Fund: Invoice Billing Program
… municipalities participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programOverview – Divorce and Your Benefits
… NYSLRS pensions are considered marital property and may be divided when a …
https://www.osc.ny.gov/retirement/members/divorce/overviewDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the … fund for generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out … that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterCohoes 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-373XII.8.C Payment Intercepts – XII. Expenditures
… in part, to another entity, the Business Unit must send a letter to: Office of the State Comptroller Director, Bureau … Unit must include the following information in its letter: The original entity to be paid The entity in which to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of New Albion – Justice Court Operations (2014M-161)
… 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… To express an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety … of accounting. Recommendation None Other Related Audit/Report of Interest Department of Motor Vehicles: Report of Motor Vehicle Financial Security and Safety …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessablePersonal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of 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-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… approved by the Department during the period January 1, 2017 through December 31, 2017. We also used data … Findings We identified 2,956 overpayments totaling nearly $1.1 million and 902 underpayments totaling more than $98,000. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Travel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius Central School District – Professional Services (Madison County and … accordance with the terms of the agreements. Tioga Central School District – Cash Management (Tioga County) Interest …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found that …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsChenango County – Court and Trust Funds (2025-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Andover Central School District - Financial Management (2018M-145)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… year’s appropriations, exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Jamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by … fiscal years. Could not demonstrate that the balances in five reserves, totaling approximately $8.7 million, were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129