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Livingston County Court and Trust Funds (2022-C&T-4)
… our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk reconciled their …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Schoharie County Court and Trust Funds (2022-C&T-3)
… [read complete report - pdf] Purpose of Review The purpose of our review was … of any person entitled to payment from the estate is unknown, in certain circumstances, funds from estates are …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Cayuga County – Court and Trust Funds (2024-C&T-5)
… 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, 2021 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/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… 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, 2021 through … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Westchester County – Court and Trust Funds (2024-C&T-3)
… may be provided to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to … estate is unknown, funds from estates are entrusted to the Commissioner for safekeeping by order of the County …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Wayne County Court and Trust Funds (2022-C&T-1)
… funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court order, certain assets … funds for the period January 1 2018 through October 31 2021 …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… Office. The County Clerk maintained a court and trust register as required, but it was incomplete and outdated. We … have been recorded in the County Clerk’s court and trust register but were missing from the register. The Surrogate’s Court Clerk was not maintaining …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound procedures and processes which, when … a system of internal controls to account for and safeguard court and trust funds and abandoned property. Pursuant to New …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Chautauqua County – Court and Trust Funds (2020-C&T-1)
… and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and … maintained by the Director of Finance were generally up-to-date and complete. We also found the Director of … The County Clerk should maintain a court and trust fund register as required by law. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Rockland County – Court and Trust Funds (2019M-45)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2013 through August 15, 2018. Background The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Chenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Finding The … have 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/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 61 of the 322 (19 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… of $181,700,280. Audit Summary District officials did not properly record and account for all of the District’s … list. The District’s Board of Education (Board) did not designate a property control manager. Therefore, the District did not have a specific person who was responsible for tracking …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Genesee County – Court and Trust Funds (2024-C&T-7)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7State Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… of the eight companies where it filed proposals, including Las Vegas Sands Corp., Royal Caribbean Cruises Ltd. and Ulta …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingState Comptroller DiNapoli Releases School Audits
… clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. District officials are … reviewed, totaling $7,098, did not have requisition forms. For access to state and local government spending, public … financial data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in December
… Beacon Health Options, Inc. for the New York State Health Insurance Program (NYSHIP) Mental Health & Substance Abuse … to the acquisition and renovation of the former Smart Pill Building in Buffalo. $1.7 million to Martin House … for attorneys for children. Payment Rejections and Other Cost Recoveries The office rejected nearly 2,200 payments …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberState Contract and Payment Actions in February
… . Major Contracts Approved Office of Children and Family Services $14.5 million for comprehensive services for the blind, including $10.2 million with Catholic … million to Child Care Coalition of the Niagara Frontier, Inc. and $3.5 million to Child Care Council, Inc. Office of …
https://www.osc.ny.gov/press/releases/2019/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in June
… New York State Industries for the Disabled, Inc. for data imaging services. $2.3 million with Lexington Vocational Services Center, Inc. for a communication skills program. Department … establish a research and software development innovation center in Rochester. Office of General Services $11.7 million …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-june