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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… did not establish adequate internal controls over the cash receipts process, including policies and procedures … did not establish adequate internal controls over the cash disbursements process. While Department bylaws state …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Lincoln Fire District – Financial Activities (2012M-228)
… fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners consists of five … and canceled checks two or three times throughout the year but could not provide us with any written evidence of … appropriations, operating surplus at the end of the year, and interest income, totaling $71,873 for the equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire … officials did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. District officials did not adequately plan or use …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Use of State Appropriations
… and Markets (NYSDAM). Its most recent contract was for $3.7 million and covered the four years ending March …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsSt. Lawrence County – Financial Condition (2013M-46)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … County, located in northern New York, has a population of approximately 112,000 and encompasses 32 towns, one city, …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Tuition Assistance Program – College of Westchester
… student eligibility. For the three academic years ended June 30, 2014, the school certified 4,090 awards totaling …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Improprieties at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, … contracts and payments to vendors for purchases of food products that occurred between January 1, 1996 and … former Center Director Howard Dean, his staff, and various food vendors complied with State laws relating to ethics and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State Department … sales report. Monitor all club sales subject to sales tax; ensure that student treasurers include, collect and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… controls to provide greater assurance that School funds are not exposed to substantial loss. … Tapestry Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 … case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1080
… and Did not receive a refund previously in paychecks dated March 10, 2011 (Institution) or March 16, 2011 (Administration). Effective Date(s) Paychecks … and were excluded from the initial refunds processed in March in order to allow time for OSC to conduct a review of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsComptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Rensselaerville – Financial Operations (2012M-168)
Town of Rensselaerville Financial Operations 2012M168
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittsfield – Disbursements (2013M-82)
… Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 were properly approved … $6,900 were never approved by the Board. We also tested 21 payroll disbursements totaling a gross amount of $13,600 to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82