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Otsego County – Court and Trust Funds (2025-C&T-4)
… certain assets may be provided to the court and then delivered to a county treasurer for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4State Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Dunkirk – Budget … (Chautauqua County) The lack of complete, accurate and current accounting and financial records significantly …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsColumbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Awarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCattaraugus 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 … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders … lien, when the whereabouts of any person entitled to an estate payment is unknown. Key Findings The records …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Contract Participation of Minority- and Women-Owned Business Enterprises
… of minority- and women-owned business enterprises (MWBEs) in their contracts. State agencies and public authorities are … $25.9 million was overstated by $4 million (15 percent). In preparing reports to DED, the Authority did not make … a MWBE prime contractor makes a related payment to a MWBE subcontractor. Contact DED to obtain clarification regarding …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesReceiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Receiving Your Benefit and Filing Your Option Election
https://www.osc.ny.gov/retirement/publications/1522/receiving-your-benefit-and-filing-your-option-electionManagement and Control of Employee Overtime Costs (Follow-Up)
… report, issued on August 17, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not effectively manage and … proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent overtime reduction …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followNiagara County – Court and Trust Funds (2015M-228)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228State Comptroller DiNapoli Releases State Audits and Examinations
… education programs it operated. Auditors found that the personal service costs tested were in compliance with SED’s … However, they identified $13,058 in other than personal service costs that Spotted Zebra that did not comply … it operated. For the fiscal year ended June 30, 2014, the personal service costs claimed by ACDS that were tested were …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsReceiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 5 Members
… Coordinated Plan information for ERS Tier 5 members under Article 15 Receiving Your …
https://www.osc.ny.gov/retirement/publications/1523/receiving-your-benefit-and-filing-your-option-electionOnondaga County – Court and Trust Funds (2025-C&T-3)
… Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through … may be provided to the court and then delivered to a county’s chief fiscal officer (CFO) for safekeeping. Payments …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Town of Lewis – Records and Reports (2025M-17)
… Understanding the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Chenango County – Court and Trust Funds (2025-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and … appropriate controls to safeguard and account for court and trust funds for the period January 1 2023 through …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Forensic Audit of Dual Employment Approvals and Conflicts
… Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; … during the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsPutnam County – Court and Trust Funds (2024-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… audit report, Improper Overlapping Medicaid and Essential Plan Enrollments (Report 2020-S-66 ). About the Program DOH … administers the State’s Medicaid program and the Essential Plan. Medicaid provides a wide range of health care services … and/or have special health care needs. The Essential Plan also provides health insurance to lower-income people …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followLewis County – Court and Trust Funds (2024-C&T-1)
… 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/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Motor Vehicle Theft and Insurance Fraud Prevention Program
… Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and … Motor Vehicle Theft and Insurance Fraud (MVTIF) has a substantial impact on motor vehicle insurance rates in New … grants. Provisions of the Law require the Program to be administered by a 12-member Board, with DCJS as …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program