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XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State … exist, OSC will redirect the appropriate payment amount to the other entity. This section provides guidance to Business Units on how to determine if OSC has redirected a payment. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Arkport – Water Fund Financial … awareness training. In addition, the authority did not have adequate online banking agreements. Find out how your … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… “Thanks to my partnership with District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after paying the …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyWoodbourne Fire District – Board Oversight (2023M-98)
… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … their response. … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206What Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' …
https://www.osc.ny.gov/retirement/members/what-tier-are-youAgency Financial Reporting Package
… as of the closing date specified in each area. The State's accounting and financial reporting system under the control of OSC provides for the collection, summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111State Comptroller DiNapoli Releases Municipal Audits
… (Orange County) The former clerk did not properly account for, report, deposit, record and remit all collections to the … of major highway equipment reviewed, five trucks accounted for $81,250 (76%) of total repair costs during the audit … did not ensure that claims were adequately supported, for appropriate purposes and audited before payment. Auditors …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDebt – 2022 Financial Condition Report
… commitments of its obligations. The rating agencies have previously cited issuing additional debt for operating …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… manage the Fund,” DiNapoli said. “We are fortunate to have her with us.” “Anastasia’s experience across the … is invaluable as we continue to build on the gains we have made in recent years and look for innovative …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerControls Over Cash Advance Accounts
… As of December 31, 2014, the Department was authorized to have three advance accounts for Travel Advance, Confidential … business purposes. Our tests showed these controls have generally operated as intended. However, we also found …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district … the Treasurer did not submit monthly financial reports to the Board, but has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the … into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Shelby – Financial Management (2012M-206)
… residents. An elected five-member Town Board, presided by the Town Supervisor, is the legislative body responsible … were never performed and deposits were not always made timely. As a result, the Court’s liabilities exceeded assets by $1,442 at June 29, 2012. We identified the cause for $560 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … with OSC. Audit and approve all claims before payment to help ensure claims are adequately supported and for appropriate District purposes. Adopt a code of ethics to set forth expected standards of conduct for the guidance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … totaled $165,950. Key Findings The Board has taken steps to provide oversight of the Library/Museum’s financial … of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due to the lack …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285