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Village of Unadilla – Budgeting (2013M-143)
… to March 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, which is composed of a Mayor and four Trustees. The Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Davenport – Financial Operations (2013M-62)
… the Town. The Town’s annual budget for the 2013 fiscal year is $1,143,925. Key Findings We identified discrepancies …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… purpose of our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s … Town of Northampton Financial Management and Internal Controls Over Town Clerk Receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsDiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… governments declined by 4.2 percent in February compared to the same month in 2020, State Comptroller Thomas P. … the past 12 months (March 2020 – February 2021), compared to the same 12 months ending February 2020. Revenues continued to shrink, but the decline last month was less steep than in …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150University at Buffalo – Selected Employee Travel Expenses
… the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental costs …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expensesTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices … 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed … The purpose of our audit was to review the Towns management practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363DiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in October compared to the same month in 2021, according to an analysis released today by State … Local sales tax collections in New York state increased by 141 in October compared to the same month in 2021 according to an …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188State Agencies Bulletin No. 2048
… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received … Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued between January 1, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksDiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… District Attorney Gary Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the … Lawrence District Attorney’s Office and the New York State Police, we will make sure that justice is served on behalf of … residents.” “I will continue to work with the State Police and Comptroller’s Office to hold the defendant …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageDelaware County – Court and Trust Funds (2022-C&T-2)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March … a court order, certain assets may be provided to the court and then delivered to the County Treasurer 1 (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… complete report – pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate long-term … oversight over financial operations. Key Findings The Board did not establish adequate long-term capital and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55State Agencies Bulletin No. 2296
… of $31,000 in 2025. Effective January 1, 2025, Section 109 of the Secure 2.0 Act increases the catch-up contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2296-deferred-compensation-maximum-contributions-limits-calendar-year-2025CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Caremark appropriately invoiced drug manufacturers and … members. Since 2014, Civil Service has contracted with CVS Caremark to administer the prescription drug program. … $3.3 billion per year. In accordance with the contracts, CVS Caremark was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring … OSC approval, State agencies are required to submit the complete procurement record and all documentation … State agencies are required to submit the complete procurement record and all documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theft