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Lewis County – Court and Trust (2024-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, 2021 through January 24, 2024.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/lewis-county-2024-CT-1.pdfLivingston 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.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.pdfOpinion 88-19
… determines that the town possesses requisite standing, then an action may be commenced on behalf of the town … it is determined that the town may prosecute the action, then it may accept a gift of monies from the citizens group …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … projected invoice, which is available 17 months in advance of the invoice due date, will show an estimated maximum … the reserve account exceeds the employer’s normal annual pension contribution (not including Group Term Life Insurance …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… will achieve all of the $500 million in annual savings by 2025 that is built into its budget. DiNapoli’s report urges … and Debt It is currently uncertain how large the MTA’s 2025-2029 capital program will be or how it will be funded. … the assessment to inform the selection of projects in the 2025-2029 capital program and its progress toward improving …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backOpinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … or welfare benefits and employer contributions to pension or annuity funds” (emphasis added). Section 207-m was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… receive electronic invoices in the SFS. Paying Sales Tax and Freight Amounts SECTION OVERVIEW AND POLICIES For … paying shipping costs (FOB destination). Though generally exempt from payment of sales tax on its purchases, New York State is required to pay sales …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 88-66
… 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 … without consideration and, if consideration is required, what constitutes appropriate consideration. Article VIII, §1 …
https://www.osc.ny.gov/legal-opinions/opinion-88-66State 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
… know their NYS EMPLID or be able to locate it on their pay stub, direct deposit advice or by signing into their … account. If no other accounts are listed, the full net pay will be deposited into the balance account. The … out of receiving a printed copy of their direct deposit pay stub. Employees will continue to have access to their …
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)
… because the 2021 budget overestimated appropriations by approximately $1.4 million, and the $1 million …
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 court-appointed administrator. Parisi entered the plea in White Plains federal court before U.S. Magistrate Judge … for his crime.” According to the allegations contained in the Indictment: Parisi was appointed administrator of the … 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations/index.htm …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtOpinion 89-25
… reserve fund) SEWERS AND SEWER SYSTEMS -- Contracts (for use of excess capacity of sewage treatment plant) -- … of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell excess …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Oversight of the Clean Water State Revolving Fund
… the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance … the Clean Water State Revolving Fund CWSRF to ensure funds are being awarded used and collected in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… that District boundaries are determined and documented on a map and that all District properties are charged ad valorem … feasible and having someone independent from the billing function review the water bills for accuracy before they are …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Former Fire Co. Treasurer Admits Stealing $24K
… company for nearly two years," DiNapoli said. "Thanks to my auditors and investigators, working with Sheriff Philip … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialFair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the … did not review or approve the majority of the bills prior to payment. The audit committee did not complete an adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity