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Schuyler County – Court and Trust Funds (2021-C&T-1)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through September 30, 2021.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/schuyler-county-2021-ct-1.pdfPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… one for ten refrigerators and another for eight stoves to account for these items. Linden Plaza officials were unable to account for any of the requested items due to poor record … and maintain an inventory control system to properly account for assets. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the deposit and payment information in the ‘Regular Deposit’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… pension benefits via direct deposit to a joint bank account she held with Tammy Banack. Rosemary Banack died on … the Retirement System, in order to maintain the joint bank account to which the pension benefits were issued. Tammy Banack then systematically accessed the account and withdrew the funds or spent them on herself as …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… pension benefits via direct deposit to a joint bank account she held at Citizens Bank with Tammy Banack. Rosemary … the Retirement System, in order to maintain the joint bank account to which the pension benefits were issued. Tammy Banack then systematically accessed the account and withdrew the funds or spent them on herself as …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andState Comptroller DiNapoli Releases Audits
… Health Insurance Program: CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up) (2020-F-25) An audit … that CVS Health improperly designated a temporary holding account used to process certain prescription drug claims as … from drug manufacturers on claims in the temporary holding account that were, in fact, rebate-eligible. In a follow-up, …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsArchived: Legislative Session 2019–2020
… state employees hired after January 1, 2021. Increase ABLE Account Balance – Signed into law on November 25, 2019 as … (Gunther) / S.6238 (Carlucci) – Increases the maximum account balance for the New York Achieving A Better Life … 529) and the NY Achieving a Better Life Experience savings account program (NY ABLE) in line with investment standards …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Village of Avon - Board Oversights and Professional Services (2018M-30)
… RFPs and contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… payroll process. Key Findings Officials did not: Properly account for retiree health insurance billings. Ensure the …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollPelham Union Free School District – Reserve Funds (2015M-366)
… the excess funds in the retirement contribution reserve account are used to fund operations in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Chili Public Library – Board Oversight (2015M-130)
… complete a proper audit of claims from the private funds account prior to their payment. Key Recommendation Audit and …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130City of Gloversville – City Clerk (2019M-96)
… as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees for 249 …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Urban Choice Charter School - Information Technology (2019M-240)
… were safeguarded. Key Findings A former employee’s user account was used to process 510 financial transactions after …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Office of Operations: 2024 Virtual Fall Conference
… overview of reporting cash advance and sole custody bank account information to OSC. It will highlight the many … What are Sole Custody Funds? What is a Sole Custody Bank Account Use of Sole Custody Data collected Sole Custody Application What is a Cash Advance Account? Process of Opening an Advance Account and Account …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceState Agencies Bulletin No. 1734
… has ended. Agency Actions Ensure employee direct deposit account changes and updates are completed as soon as … employee notifies the payroll office of a direct deposit account change or closure during the SFS black out period, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsHolocaust Survivors
… and victims remained in those New York branches. Due to account inactivity, some of those branch offices subsequently … have reason to believe that you are the owner of such an account, or you are an owner’s heir, you may write to this …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not properly reconcile a county bank account for the Department of Motor Vehicles resulting in an … also did not properly reconcile the general fund bank account which resulted in an unaccounted for balance of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases State Audits
… State Education Department –Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013 … respective financial position of the Tuition Reimbursement Account as of the three fiscal years ending March 31, 2013, …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Nanuet Union Free School … paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… 2023 and either deposited the money into his personal bank account or spent it. At the time the deposits were made, the mayor’s personal bank account was generally depleted or had a negative balance. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-village