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St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… Determine whether the St. Lawrence County Industrial Development Agency – Local Development Corporation (LDC) officials ensured disbursements were properly authorized, supported and for valid purposes. Key Findings Although the tested … Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation LDC …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationSelected Aspects of Toll Collections
… past-due accounts that met the criteria for registration suspension; 49,740 of these customers are persistent … plates to suspend. Since restarting the registration suspension program in July 2022, the Authority has referred … million in tolls and fees, including 7,274 that met the suspension criteria. However, the Authority did not initiate …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… to ensure that those using our bridges and tunnels are paying the required tolls and that the TBTA is collecting the … 20, 2017, found that TBTA did not maximize toll collection for a variety of reasons, including license plate images that … obtain addresses for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
audit west webster volunteer fire cash disbursements
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The … or other designated official did not review cancelled check images to ensure only approved disbursements were made. … and checks to be signed by the Principal. Review cancelled check images to ensure only authorized disbursements are …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background … general fund budget totals approximately $80,000 for the 2013 fiscal year. Key Findings The District does not … only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Audits
… of Civil Service, provides health insurance coverage to over 1.2 million active and retired state, participating … collection because license plate images could not always be processed, resulting in potential lost revenue of $2.4 … however, nearly all counties submitted RETT information in hard copy form at the time of the audit, of which only a …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… a formal investment policy, if you haven’t already, to guide your local government or school district in making … Additional Resources Cash Management Technology [pdf] Fiscal Oversight Responsibilities of the Governing Board [pdf] Updated 2021 …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Bureau (TAB) is an administrative tribunal established by State legislation in July 1985 to provide a forum for … who do not pay their fines. According to data provided by TAB officials, TAB had approximately 1.7 million summonses …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to … from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsXII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… or program progress reports Final expenditure reports Consultant and/or subcontractor agreements Documents required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsHeat and Hot Water Complaints
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3.pdfTown of Kirkwood - Board Oversight (2018M-71)
… the Supervisor and Board provided adequate oversight of Town financial operations. Key Findings The Supervisor and Board are not providing adequate oversight of the Town’s financial operations. The Board has not performed an annual audit of the Supervisor’s records. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/town/2018/07/20/town-kirkwood-board-oversight-2018m-71Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… Did the Hillsdale-Copake Fire District (District) Board of Commissioners (Board) provide adequate oversight of disbursements? Audit Period January 1, 2024 to May 31, … Area A fire district board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… and reported and that Company moneys were safeguarded for the period of January 1, 2012 through December 20, 2013. … Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Village of Milford – Board Oversight (2018M-25)
Village of Milford Board Oversight 2018M25
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25