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Livingston County Court and Trust Funds (2022-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as … of our impending review of court and trust funds on February 18, 2022, the Treasurer and County Clerk …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … established adequate procedures and maintained appropriate records. While the Treasurer filed an annual report with OSC … funds or provide the Treasurer and OSC with an annual certificate of cash balances, along with other information, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Oneida County – Court and Trust Funds (2023-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien . [1] These actions are recorded in the County Clerk’s office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] funds from estates are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Wayne County Court and Trust Funds (2022-C&T-1)
… money from foreclosures and contract disputes resulting 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 …
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)
… 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-3Putnam County – Court and Trust Funds (2024-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… Corporation, which is a division of New York State Homes and Community Renewal, provides up to $40,000 in grants to existing and prospective low- and moderate-income homeowners across the state. “Protecting …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersCayuga County – Court and Trust Funds (2024-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the … court and trust register is maintained as required by law. 1 Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured … were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from April 2024 through September 2024, and certain claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024State Agencies Bulletin No. 2318
… AC-230 Worksheets submitted to reverse the overpayment in PayServ will continue to be received and processed by OSC. … worksheet will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is owed a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… and subsequently recovers each agency’s share of the costs from Federal and other dedicated revenue funds using … and automatically post to the General Ledger with a source code of “FIC” . The process will identify any eligible … or eliminated entirely must submit a request for a waiver to DOB. With the implementation of the FBIC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… – pdf] Audit Objective Did Ravena Coeymans Selkirk Central School District (District) officials identify, report and … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
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)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
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)
… – pdf] Audit Objective Did Shoreham-Wading River Central School District (District) officials properly record and … Consequently, they represent a significant investment of school district (district) resources. Detailed records help … The CAP should be posted on the District’s website for public review. … District officials did not properly record …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Medicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured … payments to providers. The audit covered the period from October 2023 through March 2024, and certain claims … trends in the claims were observed that warranted follow-up. About the Program The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024About Statement No. 68 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for … footnote disclosures. You can view your GASB report in Retirement Online . For reference, review the Schedules of …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Property Tax Exemptions Top $450 Billion
… City and the impact they have on local governments and school districts. "Property tax exemptions can be a valuable … approximately 30 percent of total property value ($1.5 trillion). When compared to 2006, this represents a five … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionComptroller DiNapoli Releases School Audits
… School District , Mineola Union Free School District and the Penn Yan Central School District . “In an era of limited resources and increased accountability, … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1New York Leads Nation in Nonprofit Jobs & Wages
… New York led the nation in nonprofit employment with more … released today by State Comptroller Thomas P. DiNapoli. New York’s nonprofit organizations helped stabilize …
https://www.osc.ny.gov/press/releases/2019/07/new-york-leads-nation-nonprofit-jobs-wages