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Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
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)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … is located in the Town of Owego, Tioga County, and has a population of approximately 3,900. The Village is governed … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … Cash balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… and important deterrent to waste, fraud and abuse in the state’s procurement process. By reviewing contracts …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewVehicle and Heavy Equipment Purchase Program (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Vehicle and Heavy Equipment … acquisition of vehicles and heavy equipment was justified. In a random sample of 75 items that were purchased for $8.2 … provided documentation for only two items for $192,279. In addition, the Port Authority included funds for vehicle …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… relationship with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … to either entity’s financial records. The School made payments for services to one of the entities without a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … The former Executive Director of Hornell Partners …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Clerk-Treasurer maintained accurate accounting records or that duties were properly segregated. The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Town of Lisbon – Financial Condition (2012M-202)
… 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a population of approximately … five-year period. Use the unexpended surplus fund balance in the general fund in a manner that benefits Town taxpayers. … Town of Lisbon …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Middleburgh – Fiscal Operations (2013M-10)
… selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of … is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four … Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did not meet …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… that the individual making the purchase will adhere to GML or the procurement policy. Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Town of Afton – Budgeting Practices (2013M-304)
… August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. … on capital improvements to Town facilities. Additionally, in the current fiscal year over $590,000 was spent on the … These poor budgeting practices led to operating deficits in certain years for the various funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, …
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
… appropriately sought competition through requests for proposals or quotes for professional services totaling … policy. Had officials invested available funds in a financial institution with higher interest rates, the … by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Sweet Home Central School District – Financial Management (2016M-207)
… flow periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343