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Genesee County – Court and Trust Funds (2014M-322)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … the Surrogate’s Court. Key Findings The County Clerk did not maintain appropriate court and trust fund records. We …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Ulster County – Court and Trust Funds (2014M-352)
… Court Clerk did not keep a court and trust fund register. Key Recommendation Ensure that all court and trust fund actions are entered into a court and trust fund register. … The purpose of our review was to examine controls …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Dutchess County – Court and Trust Funds (2014M-293)
… County Clerk did not maintain up-to-date court and trust fund records. The County Commissioner of Finance did not … report the condition of all court and trust funds to the State Comptroller. Key Recommendations Maintain an up-to-date court and trust fund register as required by law. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, … established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Oswego County – Court and Trust Funds (2022-C&T-5)
… 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 … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Livingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Jefferson County – Court and Trust Funds (2022-C&T-6)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … funds and abandoned property . However, the Treasurer did not provide the depository (bank used to hold court and trust …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for …
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)
… [read complete report - pdf] Purpose of Review The purpose of our review was … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. …
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)
… [read complete report – pdf] Purpose of Review The purpose of our review was … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. …
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)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … Key Finding We identified $66,637 in funds that have not been turned over to the State Comptroller as abandoned …
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)
… funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets … funds for the period January 1 2021 through September 22 2023 …
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)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … custody and should have been turned over to the State Comptroller as abandoned property. In accordance with the … all moneys deemed abandoned property are paid to the State Comptroller in a timely manner. Ensure that all fees retained …
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)
… Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] … estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the … reported court and trust funds. The records maintained by the County Clerk and Surrogate’s Court were up to date 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)
… 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 period of January 1, 2011 … Findings The records maintained by the County Clerk and Surrogate’s Court were up-to-date and complete. The Treasurer …
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)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Motor Vehicle Theft and Insurance Fraud Prevention Program
… Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures … the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor … impact on motor vehicle insurance rates in New York State. The MVTIF Prevention Demonstration Program (Program), …
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
… (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend the state finance law and the public authorities law, in relation to contents of the state budget and the capital financing and program plan; to repeal section …
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
… to report details on their first-tier sub-recipients for awards made as of October 1, 2010. While many of the … reports to the FFATA Subaward Reporting System (FSRS) for display on www.usaspending.gov . The prime awardee must …
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
… NOTE: The certification provisions of Tax Law Section 5-a do not apply to a contract that the procuring covered agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation