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IX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow … to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewState Comptroller DiNapoli Releases Audits
… Central School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage … for reserve fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the … Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the … Village of Fairport Industrial Development Agency Board Governance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… Westchester, whether the victim is a person or an entity like the state retirement system,” Rocah said. “Theft like this from the pension system is ultimately stealing from …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology … City of Niagara Falls Financial Management and Information …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Village of Allegany – Vehicle Fuel (2012M-308)
Village of Allegany Vehicle Fuel 2012M308
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background The Town of Lebanon is located …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … rents and property taxes. Village officials have attempted to mitigate the inherent internal control weaknesses of a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not deposited in a timely manner or properly secured prior to deposit. Cortland County Industrial Development Agency – … and for managing the assistance and incentives provided to businesses. Middle Country Public Library – Treasurer …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Village of Suffern - Budget Review (B20-6-2)
… expenditure projections in the Village’s tentative budget for the 2020-21 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/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of Covington – Town Supervisor (2013M-371)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … elected members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … periodically submit the bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … district and library, $300,875. Tax exemptions disclosed in audited financial statements were overstated. Key … Appendix B includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mHuman Resource Practices (Follow-Up)
… its operations. According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but was not used …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Town of Ellery – Justice Court (2014M-269)
… Findings The Clerk controlled all aspects of the Court’s cash collection, recording and reporting processes with … had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … Take action to recover any moneys due to the Town or the State and segregate the Clerk’s duties. Ensure that signed …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: Springport Town Clerk Faces Criminal Charges
… Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost her … employee, was charged with offering a false instrument for filing in the 1st degree, computer trespass and official … Springport Town Clerk Deborah Waldron was arrested today for allegedly trespassing on a town computer to boost her …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered … nearly a year, investigators found. Since taking office in 2007, DiNapoli has committed to fighting public corruption … State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . For access to state and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-fees