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Opinion 89-9
… Wages of a deceased county employee which remain unclaimed for six years may be transferred into the county's general … fund. Alternatively, if the salary check remains unclaimed for two years, the county may obtain court order declaring it … made if distribution of the moneys is otherwise provided for by designation of a beneficiary. The affidavit must show …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… maintain dams in a safe condition. Dam failures can occur for a host of reasons, including floods, construction … certain condition ratings require the dam owner to act. For example, a condition rating of unsafe requires immediate … drain the reservoir to reduce or eliminate the potential for a dam failure. DiNapoli’s audit also recommends DEC: …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesJune 2000: Accounting System Update - Elimination of Risk Retention Fund
… Retention Fund (CS) was originally established to account for risk financing and insurance activity in a single fund … will be eliminated from the Uniform System of Accounts for fiscal years ending after December 31, 2000. Local … now being used. If the MS Fund is used to account for these activities, the full accrual basis of accounting …
https://www.osc.ny.gov/local-government/publications/june-2000-accounting-system-update-elimination-risk-retention-fundDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… LIRR strike would cause headaches and financial hardships for riders and businesses. It would also be another … Long Island and New York City, and within Long Island for work and other activities, such as shopping and tourism. … affect sales tax receipts, an important revenue source for local governments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… 23 bank accounts that CUNY Central officials identified for BMCC, seven required such a notification. CUNY Central did not have the required notification form for one of these accounts, which was opened in May 2014. Additionally, we identified two accounts, for the BMCC Foundation, that were not on CUNY Central’s …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… the Board’s oversight of selected financial activities for the period January 1, 2012 through August 18, 2013. … governs the District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and … has not entered into an agreement with the District’s bank for electronic transfers. The treasurer performed online …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… Thomas P. DiNapoli and Erie County District Attorney John J. Flynn announced today. Joanne Erickson, 54, stole … Thomas P DiNapoli and Erie County District Attorney John J Flynn announced today …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… so far in 2018. "Tax cheats are continuously looking for new ways to beat the system, but my auditors are staying … returns. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… million in 2018-19, and proposed a budget of $78.2 million for 2019-20. Key Findings Significant estimated revenues and … reasonable. The District’s audited financial statements for the period ending June 30, 2018 indicate that … budgeted expenditures in the $71.3 million adopted budget for the 2018-19 fiscal year are not reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… blood alcohol concentration exceeds a preset level. For the period from January 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s supervision. We found that … of the IIDs were installed in the cars of persons cited for alcohol-related motor vehicle violations and that …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS does not have … regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We … policies and did not establish adequate processes for monitoring and oversight of user access of Division …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followDiNapoli: Local Sales Tax Collections Grew by 14% in October
… said. “However, as inflation continues to increase costs for many municipalities, it is important that local officials … reported sales by vendors. The next quarterly numbers (for October-December) will be available in January. Table … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberYouth Facility Chargeback Rates to Localities (Follow-Up)
… the user manual are available to staff who are responsible for calculating the annual chargeback rates; an electronic … officials reiterated that they will not be revising rates for 2006 or 2007 or rebilling localities for those years. Key Recommendation Officials are given 30 …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… appropriations and research grants. Reported expenditures for the fiscal year ended March 31, 2013 totaled $76.3 … taking steps to ensure it was receiving fair compensation for use of its facilities by Columbia personnel. In addition, … was not receiving the ownership and royalty rights for certain patented technologies developed on its premises …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Trustees’ control. The Trustees’ operating expenditures for 2012 totaled $384,930. Key Findings The Trustees need to … the risk that moneys received will not properly accounted for, that moneys could be lost or stolen, or that the … be invested, and requiring FDIC coverage or other security for bank accounts. Develop procedures to address the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mEfficiency of Warehouse Space (Follow-Up)
… the associated costs because there was no central source for this information. Our initial report, covering the period … had reviewed the warehouse space used by State agencies for cost-savings opportunities. The audit found that OGS had … been limited in its efforts to consolidate warehouse space for cost-saving opportunities. Despite this, OGS was able to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followState Agencies Bulletin No. 704
… to enter all , including their own, payroll transactions for their agency must use the following procedure if another … Unit with the following information: Authorization for the payroll officer to enter the transaction; Explanation … have an individual who is authorized to serve as a backup for entering payroll transactions. The agency security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/704-security-change-entering-payserv-transactions