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Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital projects funds to separately account for the financial activity of projects undertaken. … the New York State Office of the State Comptroller (OSC) for the 2019-20 through 2022-23 fiscal years. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Village of Old Westbury – Justice Court (2017M-64)
… overages in the Justices’ bank accounts and distribute the funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible Justice’s account … Village of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. … specified in Appendix A, City officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… to Section 8 (12a) of the State Finance Law. Provide payroll corrections to employees in an amount not to exceed … hired under contract, temporary service or for lost payroll checks. All advances should be repaid within 14 days … the employee’s salary check. Please see ‘Personal Service (Payroll) Corrections’ within this section for additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The following types … (only when moneys cannot be classified upon deposit) State Finance Law §8 requires the State Comptroller to … 3.B - Miscellaneous Receipts of this Guide for a complete list of revenue account codes, product code requirements, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewDiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. … York state pension and Social Security payments made to her deceased mother-in-law over a 16-year period. “The defendant callously took advantage of her mother-in-law’s death to profit at the expense of New …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsTown of Edinburg – Justice Court Operations (2014M-226)
… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226DiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… restitution after admitting she stole $459,050 in New York state pension and federal social security payments from her deceased mother-in-law’s bank account, State Comptroller Thomas P. DiNapoli, U.S. Attorney for the … Social Security funds,” Ennis said. “I thank the New York State Comptroller’s Office for their work in this joint …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… State Comptroller Thomas P. DiNapoli and Albany County District Attorney David Soares announced. The defendant, … said. “Thanks to the work of my office and Albany County District Attorney David Soares, she has been held …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… New York State Comptroller Thomas P. DiNapoli today issued a reminder … Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2017 income tax filings. New Yorkers … can contribute and deduct up to $5,000 from their New York State taxable income. Married couples filing jointly can …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsPort Byron Central School District – Network User Accounts (2021M-119)
Determine whether Port Byron Central School District (District) officials ensured network user account controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/port-byron-2021-119.pdfGeneral Brown Central School District - Building Renovation Project (2019M-21)
Did the Board and District officials properly establish, monitor and account for the building renovation project?
https://www.osc.ny.gov/files/local-government/audits/pdf/general-brown-21.pdfUpdate Vendor Information and Access
… As a New York State vendor, you must ensure your business information is … for purchase orders specific to equipment. SFS sets up all vendors with an initial vendor location for which payments …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessState Agencies Bulletin No. 2287
… their direct deposit and bank account options in New York State Payroll Online (NYSPO). Affected Employees: All active employees of New York State enrolled in NYSPO. Background: It is essential that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation and Finance (DTF) … For additional information on the outreach for Refund, Payroll, Vendor, Employee Expense and SSP checks see … Section 9.G - Reissuing or Cancelling a Refund Check . Payroll Account Outreach OSC will reissue upon receipt of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who qualifies for … Funding Method Local government employees in New York State are generally covered by the State Unemployment Insurance Program, administered by DOL, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsV.3.G Product Code – V. Chart of Accounts (COA) Governance
… able to access the complete list of Product codes in the SFS. The Product ChartField is six numeric digits in length. … reporting needs when all agencies have migrated to the SFS. More information, including the COA Tree List, can be … COA Product Change Request Form and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 03/14/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… to March 31, 2013. Background The Town of Fishkill located in Dutchess County. The Town Board is the legislative body … of unsecured cash ($19,732) and checks ($1,794) was found in a Department file cabinet. Of this amount, $4,003, was in a sealed envelope and appeared to be ready to be remitted …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: … Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35