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

… and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s … 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/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Village of Monticello – Board Oversight (2016M-337)

… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of approximately 6,500, is governed by an …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our … been turbulent. This kind of volatility is why we have a long-term perspective with a well-diversified portfolio, … ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

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

… to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s … the whereabouts of any person entitled to payment from the estate is unknown …

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

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

… audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal … 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 …

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)

… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. …

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

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

… financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of payroll-related …

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

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… Purpose of Audit The purpose of our audit was to determine if Village … through September 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

XII.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-intercepts

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

… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … Cohoes Public Library Governance and Operations 2015M259 …

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

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 … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …

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

Village of Lewiston – Purchasing (2013M-45)

… Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key …

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

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

… analysis. Both Justices maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and …

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

Motor 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-assessable

Personal 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-tax

Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017

… on the overpayments identified, DOL assessed $1,852,169 in penalties to claimants who made false statements or … not entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for … help detect and prevent erroneous UI benefit payments. For a complete copy of Report 2018-UI-01, click here . …

https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017

Travel 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-update

State Comptroller DiNapoli Releases School District Audits

… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …

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