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Controls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … for the accounting of these moneys and maintaining a computerized accounting ledger for Court, Trust and Bail …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsDiNapoli: Former School District Treasurer Sentenced for Stealing Funds
… for stealing from a school district that received federal funds. She was sentenced Thursday to two years of probation …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-school-district-treasurer-sentenced-stealing-fundsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… the Board allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
As a result of an audit and investigation by New York State Comptroller Thomas P DiNapoli the former clerk of the town of Rosendale justice court will make full restitution after admitting to stealing nearly $6000 in cash from bail collections
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… as part of the New York State Common Retirement Fund’s (Fund) ongoing efforts to increase corporate accountability for progress on diversity, equity and inclusion (DEI) issues. “We encourage the Fund’s … co-filed two of the shareholder proposals on behalf of the NYC Retirement Systems. “As shareholders, we believe that it …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesDiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators … 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/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… by making inappropriate automated teller machine (ATM) and in-bank withdrawals, writing unauthorized checks to herself … collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in the fourth degree in November 2023. She was sentenced to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… approximately $11,000, was not sufficiently itemized to clearly identify the quantity or cost of items purchased. … the faculty auditor (auditor) was not overseeing ECA funds to verify the accuracy and completeness of the records and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Pembroke …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Le Roy Central School District – Reserve Funds (2022M-110)
… District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … Board and District officials properly established reserve funds that have balances totaling $3 million, they did not … District officials properly established and used reserve funds and maintained them at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Tuckahoe Common School District - Financial Condition (2018M-191)
… officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: … officials ensured that fund balance and restricted funds were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Buffalo United Charter School - Financial Management (2018M-197)
… Audit Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. … finances. The Board did not have control over School funds or how they are used. Key Recommendations Negotiate … response. … Determine whether the Board ensured School funds are used in the most effective and economical manner …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Owasco – Financial Management and Procurement (2021M-70)
… (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Town of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29NYS Common Retirement Fund Announces Second Quarter Results
… of the Fund’s 2015-2016 fiscal year was -4.13 percent for the three-month period ending Sept. 30, 2015, according … mortgages (20.0 percent), private equity (7.9 percent), real estate (6.8 percent), absolute return strategies (3.7 …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… months ending Sept. 30 was offset by underperforming U.S. small cap stocks and global central bank actions that triggered … in cash, bonds and mortgages (26.6 percent), private equity (7.9 percent), real estate (6.8 percent), absolute …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice of Grant Award before the award authorization is entered in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… New York state has the highest number of personal income tax … been actually spent on their target purposes each year. “New York state offers many worthy causes for income tax … Related Reports 2021 Tax Check-Off Donations Report … New York state has the highest number of personal income tax …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct … funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, from 2006 … as intended; however, we were unable to fully account for providers' use of RTR funds because these funds were …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… administrator (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), … did not ensure the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of … had not returned $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the third-party … did not: Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan