Search

Niagara County – Court and Trust Funds (2015M-228)

… improperly remained in the Treasurer’s custody that should have been turned over to the State Comptroller as abandoned …

https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228

Oswego County – Court and Trust Funds (2022-C&T-5)

… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …

https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5

Livingston County Court and Trust Funds (2022-C&T-4)

… 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 … in a mechanic’s lien. 1  These actions are recorded in the County Clerk’s office when payments are deposited as required …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Jefferson 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 safeguard and account for court and trust funds for the period January 1, 2019 through … 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/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6

Wayne 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 … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …

https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1

Schoharie County Court and Trust Funds (2022-C&T-3)

… controls to safeguard and account for court and trust funds for the period January 1, 2019 through April 20, 2022. … from the estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for … of internal controls to account for and safeguard these funds. Key Findings The Treasurer established adequate …

https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3

Tioga County – Court and Trust Funds (2023-C&T-1)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2020 through May 31, 2023. 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/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1

Greene County – Court and Trust Funds (2014M-294)

… of our review was to determine whether County officials have established appropriate controls to safeguard and … Court. Key Finding We identified $66,637 in funds that have not been turned over to the State Comptroller as abandoned property, even though the funds have been in the custody of the Treasurer for more than three …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294

Herkimer County – Court and Trust Funds (2023-C&T-2)

… 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 … in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required …

https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2

Allegany County – Court and Trust Funds (2014M-74)

… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). … have established appropriate controls to safeguard and account for court and trust funds for the period January …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74

Oneida County – Court and Trust Funds (2023-C&T-3)

… controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, … court order . Additionally, in certain circumstances, [2] funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds . Key Findings The Commissioner generally established …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3

Cattaraugus County – Court and Trust Funds (2014M-85)

… controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, … and properly reported the condition of court and trust funds and abandoned property to the Office of the State … controls to safeguard and account for court and trust funds for the period of January 1 2011 through January 1 2014 …

https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85

Cayuga County – Court and Trust Funds (2024-C&T-5)

… Court and ensure annual reports are accurate and all cases are appropriately reported.  The County Clerk …

https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5

Motor Vehicle Theft and Insurance Fraud Prevention Program

… whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive … the Program to be administered by a 12-member Board, with DCJS as administrator and the DCJS Commissioner or their designee serving as Board Chair. …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program

New York State Fiscal Reform and Accountability Act

… Session 2017-2018: A.10117 (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend … the state finance law, in relation to establishing the New York state capital asset/infrastructure council (Part B); … Enacts the New York State Fiscal Reform and Accountability act to amend …

https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-act

IX.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 … executive compensation. Effective with all grants with a start date of 10/1/10 and later, state agencies must submit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffata

XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management

… documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of 2004, and amended under Part L of Chapter 62 of the Laws of 2006. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation

Citywide Payment Services and Standards – Controls Over Payments

… difference to DOF’s attention, DOF was not aware of it and then could not provide documentation to explain this … they were logged into an informal tracking sheet and then held for up to 19 days before they were recorded in DOF …

https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-payments

State Comptroller DiNapoli Releases Municipal and School Audits

… As a result, various department officials responsible for overseeing the contracts approved claims totaling … 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total … million and the planned budget gaps were not realized and it reported a surplus fund balance that exceeded the …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal and School Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0