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Dutchess County – Court and Trust Funds (2014M-293)
… 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 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Niagara County – Court and Trust Funds (2015M-228)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July 14, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Oswego County – Court and Trust Funds (2022-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2019 through September 7 2022
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Livingston County Court and Trust Funds (2022-C&T-4)
… were not published annually in the County’s official newspaper, and annual disbursements of interest were not made … properly. Ensure that notices are published in the newspaper for each year abandoned property is held. Report …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … and trust funds for the period January 1, 2018 through October 31, 2021. Background Pursuant to a court order, … for safekeeping. Payments made pursuant to court orders commonly involve surplus money from foreclosures and …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
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)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … 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/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Greene County – Court and Trust Funds (2014M-294)
… Finding We identified $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Herkimer County – Court and Trust Funds (2023-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust funds … with statute. The depository bank holding court and trust money submits an annual certificate of balances to the …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Allegany County – Court and Trust Funds (2014M-74)
… remained in the Treasurer’s custody and should have been turned over to the State Comptroller as abandoned property. … entitled to a fee of 2 percent on moneys she pays out of a court. However, we found that the Treasurer had been …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Oneida County – Court and Trust Funds (2023-C&T-3)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping … 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/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Cattaraugus County – Court and Trust Funds (2014M-85)
… and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person entitled to an …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Cayuga 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, 2024. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… AC 3277-S unless the agency is using a standard Purchase Authorization or One-Time Purchase Order subject to OSC … otherwise would have been the low bid, was rejected. • Prior to submission to OSC, ensure that non-awarded … of current NYS Worker’s Compensation and Disability Insurance coverage Additional documentation, as required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentMotor Vehicle Theft and Insurance Fraud Prevention Program
… reach a quorum for the purpose of transacting business at meetings. DCJS must annually, by February 15, submit to the … respect to maintaining the required 12 members and holding meetings that would – if a quorum were present – allow … December 31, 2021. The Board didn’t hold a minimum of four meetings in 2019, 2020, and 2021. There were three meetings …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programNew York State Fiscal Reform and Accountability Act
… (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend the state finance law and the public authorities law, in relation to contents of …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… searchable, publicly accessible website, usaspending.gov, to give the American public access to information on how their tax dollars are being spent. As a matter of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the threshold of greater than $100,000 has been met. 1 1 This is in contrast to the situation where an underlying … and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationCitywide Payment Services and Standards – Controls Over Payments
… Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure … We found issues with data inconsistencies, including a difference of $118.6 million where the Business Dashboard … DOF officials discovered another error of $1.2 million between reports used by CPSS. CPSS produces 759 reports from …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-payments