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… and sewer services, parking ticket fines, tax searches and garbage bags as well as gross utility receipts, which allowed … Ensure employees access systems and applications using individually assigned usernames and passwords and …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)

… 25,000 acres of underwater land, rights of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk … function is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… and County Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not complete …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)

… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteria

Clarendon Fire Company – Financial Activities (2023M-50)

… pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly … approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … audit clarendon fire company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Comptroller DiNapoli Releases Municipal Audits

… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

State Comptroller DiNapoli Releases School Audits

… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 …

https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 339

… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employees

Village of Akron – Selected Financial Activities (2016M-133)

… through December 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The … Village, which has a population of approximately 3,000, is governed by an elected five-member Board of Trustees. The … Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Hudson Housing Authority – Board Oversight (2016M-302)

… Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for qualified … that claims are in accordance with purchasing policies and credit card payments are based on credit card statements. …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

State Comptroller DiNapoli Releases Local Government Audits

… Comptroller Thomas P. DiNapoli announced the following local government audits have been completed. Town of Amity – … Comptroller Thomas P DiNapoli announced the following local government audits have been completed …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-audits

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

Determine whether Recreation Department (Department) cash receipts were properly recorded, reconciled and remitted in a timely manner.

https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-104.pdf

Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)

… officials established adequate controls over cash receipts and disbursements. Key Findings Cash receipt and disbursement duties were not adequately segregated and mitigating controls were not implemented. Fundraising … officials established adequate controls over cash receipts and disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-and

Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)

… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24

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