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City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
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)
… Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly … as of June 30, 2015. The District’s unrestricted fund balance has been in excess of the limits established by New … for expenditures to finance operations. Ensure the balance retained in the District’s retirement contribution …
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)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
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)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … food service fund, we found that the significant revenue and expenditure projections in the proposed budget are …
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
… in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. … was sentenced to six months in jail, five years probation and ordered to pay $117,120 in restitution following her … January guilty plea to grand larceny in the third degree and falsifying business records in the first degree, both …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionState Comptroller DiNapoli Releases Municipal & School Audits
… records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth $38,000 could not be located. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter into written … with any of the eight municipalities permitted to use town fuel. Additionally, the town highway department did not …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the … is being spent appropriately and effectively." Claryville Fire District – Budgeting Practices (Sullivan County) The … announced his office completed audits of the Claryville Fire District Town of Niskayuna Town of Theresa and the City …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Town of Rensselaerville – Financial Operations (2012M-168)
… overstatement occurred because the Town did not properly account for property and sales tax revenue. The Supervisor … reflect the Town’s financial activity. File the Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittsfield – Disbursements (2013M-82)
… − who received gross pay totaling $886 − that did not have an approved timesheet on file to verify that they were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B2274 New York Office of the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero … move appropriation authority between Business Units in different funds or accounts (e.g. between Aid to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … million as of June 30, 2013) to be improperly deposited in types of investments which are not allowed by law, putting Library resources at a greater risk for loss. …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford Public Library … disbursements for the period November 1 2011 to April 30 2013 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a seven … Child Development Center of the Hamptons Charter School Financial Management 2013M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… was to review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107