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Cayuga 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 30, … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Controls Over Revocable Consents
… the right to construct and maintain certain structures on, over, or under New York City streets and sidewalks. To … an annual rate for eligible revocable consents, based on either a formula or a flat rate. Fees charged are assessed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… verification that the services took place, according to a new audit from State Comptroller Thomas P. DiNapoli. … care claims for 82 million services (44%) that had no matching electronic visit verification record. $97.6 million … that can prevent payments for certain claims when there is no matching electronic verification record, however this …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationXII.8.F Changes to Vouchers After Submission to OSC – XII. Expenditures
… and Transaction Preparation: Agencies should contact the Bureau of State Expenditures’ Customer Service Help Desk at … submission to OSC. For vouchers payable by check, the Bureau of State Expenditures must receive notification from … the date of the payment. For vouchers payable by ACH, the Bureau of State Expenditures must receive notification from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8f-changes-vouchers-after-submission-oscDiNapoli Releases Bond Calendar for Third Quarter
… of the State of New York, New York City Municipal Water Finance Authority, New York City Transitional Finance Authority, New York Power Authority, New York State Housing Finance Agency and the Port Authority of New York & New …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterSchuyler County – Court and Trust Funds (2021-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Lewis County – Court and Trust Funds (2024-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… (Clerk) office when payments are deposited as required by court order. Pursuant to New York State Finance Law, … estates are entrusted to the Commissioner for safekeeping by order of the County Surrogate’s Court (Surrogate’s Court). …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … 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/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … review of transactions in the audit trail reports for the system administrator account of the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessState Comptroller DiNapoli Releases School Audits
… School District – High School Extra-Classroom Activity Funds (Erie County) The board did not ensure that high school extra-classroom activity (ECA) funds were properly safeguarded. The board did not adopt an … from $216,000 to $2.6 million. The board used surplus funds to increase reserves and accumulate fund balance up to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsSchoharie County Court and Trust Funds (2022-C&T-3)
… report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as required by court order. … the whereabouts of any person entitled to payment from the estate is unknown, in certain circumstances, funds from …
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 to determine whether … 1, 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping . Payments made pursuant to … circumstances, [2] funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Chenango County – Court and Trust Funds (2025-C&T-2)
… The Treasurer’s court and trust ledger did not contain all required information including: Date of entry of original … paid. Key Recommendation The Treasurer should ensure that all required information is included in the Treasurer’s court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Opinion 89-38
… Fed. of Teachers , 40 NYS2d 268, 386 NYS2d 657; City of Newburgh v Potter , 142 Misc 2d 346, 537 NYS2d 472). Section …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… Housing 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 … For a copy of the audit, visit: http://www.osc.state.ny.us/audits/allaudits/093014/13s31.pdf Other recent DiNapoli …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkers