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Village of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … a five-member elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Coldspring – Town Clerk Operations (2013M-137)
… Deposit all moneys timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively referred to as credits
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Background The Town of Lewiston is located in Niagara County and has a population of approximately 16,250. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162State Comptroller DiNapoli Releases School District Audits
… District – Health Insurance and Special Education Cost Savings (Tioga County) District officials could achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range between approximately $10,000 and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Town of Afton – Budgeting Practices (2013M-304)
… led to operating deficits in certain years for the various funds. Key Recommendations Budget for future capital items …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… Director of Hornell Partners for Growth (HPG) was charged with Grand Larceny in the Fourth Degree and Falsifying … for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New … is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthJamestown City School District – Financial Condition (2015M-120)
… to use approximately $800,000 of the remaining reserve funds and appropriate $1 million of fund balance. Fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
Addison Central School District Financial Condition 2016M30
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
Tupper Lake Central School District Financial Condition 2014M151
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New York State Police today … the public’s trust,” DiNapoli said. “I thank District Attorney Pasqua and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Suffern – Budget Review (B23-6-2)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Erie County Probation Department – Restitution Payments (S9-20-11)
Determine whether the Erie County County Probation Department Department officials enforced restitution orders notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11DeRuyter Central School District – Financial Condition (2015M-119)
… a realistic multiyear financial plan. Ensure that reserve funds are used for their authorized and intended purposes, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… presently comprised of nine members, including one parent representative. The School’s 2011-12 fiscal year operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Village of Mexico – Financial Management (2023M-170)
… complete report – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… and the Clerk-Treasurer’s maintenance of the financial records and reports for the period June 1, 2015 through … cause to conduct, an annual audit of the Clerk-Treasurer’s records and reports. Key Recommendations Develop and adopt a … provide for an audit of, the Clerk-Treasurer’s financial records and reports on an annual basis. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30