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Wayne County Court and Trust Funds (2022-C&T-1)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Greene County – Court and Trust Funds (2014M-294)
… $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the … that all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Herkimer County – Court and Trust Funds (2023-C&T-2)
… for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a … recorded. 1 Security interest in property filed to ensure payment for contracted services rendered on the property. 2 When the whereabouts of any person entitled to payment from the estate is unknown. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Allegany County – Court and Trust Funds (2014M-74)
… pursuant to court orders commonly involve surplus moneys from foreclosures and contract disputes resulting in a … Although the County Clerk maintains scanned copies of all court orders filed in his office, he does not make an … and trust fund register as required by law. Ensure that all moneys deemed abandoned property are paid to the State …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Oneida County – Court and Trust Funds (2023-C&T-3)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cattaraugus County – Court and Trust Funds (2014M-85)
… Purpose of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and trust funds for the … 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/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Cayuga County – Court and Trust Funds (2024-C&T-5)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… To participate in the Office of the State Comptroller’s (OSC) Quick … Contracting transactions can generally be processed by OSC in three business days or less. Guidance on requirements for … meets certain minimum requirements, including: • The List of Preferred Source Offerings was checked, and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentMotor Vehicle Theft and Insurance Fraud Prevention Program
… has a substantial impact on motor vehicle insurance rates in New York State. The MVTIF Prevention Demonstration Program … award amounts that were decided based on non-current crime statistics. We also found Program costs that lacked … subsequently through 2023) that were informed by 2014–2016 crime data and based on grant requests from 2017, and that …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programNew York State Fiscal Reform and Accountability Act
… the state finance law and the public authorities law, in relation to contents of the state budget and the capital … sum appropriations; and to amend the state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to establishing the New York state capital …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on … legislation required that federal contract, grant, loan, and other financial assistance awards of more than $25,000 be … report to the federal government information on sub-award and executive compensation. Effective with all grants with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State of tangible personal property or taxable services in excess of $300,000 during the immediately preceding four … sales tax quarters. The contractor must also certify in writing to the procuring agency that the requisite … The certification to the procuring agency must be included in the procurement record. The law provides that before a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationCitywide Payment Services and Standards – Controls Over Payments
… Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on … customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the … issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports showed $20.6 million in real …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsState Comptroller DiNapoli Releases Municipal and School Audits
… million and the planned budget gaps were not realized and it reported a surplus fund balance that exceeded the … maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a result, BOCES officials cannot …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsTown of Wells – Records and Reports (2024M-59)
… financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Westchester County – Court and Trust Funds (2024-C&T-3)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … annual basis to the State Comptroller accounting for all money, securities and other properties deposited to courts … Recommendations The Commissioner should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by … the Surrogate’s Court. Together, the Commissioner, County Clerk and Surrogate’s Court must develop sound procedures and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Long Island Experienced Gains in Farms and Farmland
… supply system. This is especially true on Long Island. It was the only region in the state to see the numbers climb … the 2022 USDA Agriculture Census released this year. It provides a comprehensive breakdown of farming across … While the state has adopted programs to protect farmland, it should continue to evaluate the efficacy of these policies …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-island