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Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly deposited recorded reported and remitted
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Tioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Whitney Point Central School District – Information Technology (2023M-179)
… [read complete report – pdf] Audit Objective Determine whether Whitney …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the … were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117State Agencies Bulletin No. 1660
… As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be … affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency shop fees from being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesState Comptroller DiNapoli Releases Municipal Audits
… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and … their dependents. ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsOrdinary Death Benefit – Special 20- and 25-Year Plans
… may be entitled to an ordinary death benefit if you meet the eligibility requirements and your death is not … benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … that period. The Benefit This benefit is equal to three times your last year’s earnings rounded up to the next …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitOpinion 88-13
… officer and stockholder of more than 5% of the outstanding stock of an insurance agency would have a prohibited conflict … is the vice-president and holder of 19.7% of the voting stock of an insurance company which provides insurance … provides an exception for interests arising as a result of stock ownership or control if less than 5% of the outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… ask whether your law firm may represent a city in complex litigation under the following circumstances. You state that … Whether your law firm may represent a city in complex litigation under the following circumstances …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Opinion 92-30
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … of Ethics (prohibition against county officials serving on boards of not-for-profit agencies) -- Exceptions … 806: A member of a county governing board who also serves on the board of a not-for-profit agency does not have a …
https://www.osc.ny.gov/legal-opinions/opinion-92-30New GASB Standards
… using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease Modification Reporting Template – Lessee Lease …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemState Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education Preschool Special Education Audit Initiative: 2020 Annual …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… Staten Island caterer which provides food to the New York Army National Guard, inexplicably acted as an unnecessary …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleOverpayments to Cabrini Medical Center (Follow-Up)
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … which was issued on April 3, 2012, identified $1.9 million in Medicaid overpayments to Cabrini Medical Center. The …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-follow