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Livingston County Court and Trust (2022-C&T-4)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through June 17, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livingston-county-2022-ct-4.pdfSchoharie County Court and Trust (2022-C&T-3)
The purpose of our audit 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 April 20, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/schoharie-county-2022-ct-3.pdfOneida County – Court and Trust (2023-C&T-3)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through October 12, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oneida-county-court-and-trust-2023-CT-3.pdfHerkimer County Court and Trust Report (2023-CT-2)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/herkimer-county-court-and-trust-2023-CT-2.pdfWayne County Court and Trust (2022-C&T-1)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through October 31, 2021.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-county-2022-ct-1.pdfXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… the purchase order. Process and Transaction Preparation: Online Business Units Paper Invoices To liquidate a purchase …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 88-66
… to a computer program if the board of education deems the sale to be in the best interest of the school district and … e.g., Town of Clarkstown v Reeder , 566 F Supp 137 [SD NY, 1983]). Since public property generally may not be used for private purposes (NY Const, art VIII, §1), it is doubtful that a program …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 2005-5
… benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was originally enacted … references “employer contributions to pension … funds”. However, the reference to “employer contributions” is … to the reference to “employer contributions to pension … funds”. In this regard, we note that local governments …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5State Agencies Bulletin No. 1842
… Address. A balance account is required to receive excess funds after all other distributions are deposited into the … a balance account. This account will receive any excess of funds after all other direct deposit distributions are … account designated will be last in the deposit order when funds are distributed. Non-payroll amounts such as travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… Address. A balance account is required to receive excess funds after all other distributions are deposited into the … a balance account. This account will receive any excess of funds after all other direct deposit distributions are … account designated will be last in the deposit order when funds are distributed. Non-payroll amounts such as travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Henrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… a mail fraud charge arising from his attempt to embezzle funds from a decedent’s estate for which he served as a … a mail fraud charge arising from his attempt to embezzle funds from a decedents estate for which he served as a …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOversight of the Clean Water State Revolving Fund
… Objective To determine if the Environmental Facilities Corporation … overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundOpinion 89-25
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt … the surrounding town and the use of moneys held in reserve funds established by the village to finance such an … provisions of law governing the establishment of reserve funds and the use of the moneys therein. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Town of Deerpark – Budget Review (B6-16-18)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Rensselaer County – Public Health Department Receipts (2013M-18)
… Take appropriate action to recover the shortage of funds. … Rensselaer County Public Health Department Receipts …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… the town-wide and town-outside-village general and highway funds. The Town has not used appropriated fund balance as an …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131State Police Bulletin No. SP-155
… or eligibility information, contact Ilma Hills, Director of Member Services at 518-462-7448 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-155-change-eligibility-new-york-state-troopers-pba-signal-30-fund-and-newChautauqua County – Investments and Payroll (2016M-147)
… Key Findings The Director of Finance did not always invest funds in accordance with the County’s adopted investment …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… and collecting process has adequate controls to safeguard funds, such as segregating the billing, collecting and …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186