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City of Elmira – Financial Condition (2017M-90)
… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. … The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by … that totaled $1.8 million at the end of 2013 declined to a deficiency of more than $1.6 million at the end of 2015. …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … audit town venice …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… The purpose of our audit was to examine the former Clerk’s records and financial practices for the period January 1, … of cash receipts and performing an audit of the financial records of the Clerk and other departments. Key … audit, or obtain an annual audit of, the financial records and reports of all Town officers and employees who …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159West Niles Fire Company – Financial Activities (2017M-205)
… safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a … For 2016, revenues totaled $49,781 and operating expenses totaled $38,640. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… the state’s latest estimates, according to the monthly cash report released today by New York State Comptroller … from February 2014. Other findings from the February cash report include: Consumption and use tax collections … year at the same time. DiNapoli's office issues a state cash report every month identifying actual state revenues and …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileComptroller DiNapoli Releases Municipal Audits
… meet the eligibility requirements to receive agricultural building exemptions and incorrectly received $15,231 in tax … increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to increase to … in the May 2018 review of the 2018-19 proposed budget. Ontario County Sheriff’s Department – Civil Division …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Town of Bombay – Justice Court Operations (2015M-208)
… policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing … written policies and procedures to ensure that traffic tickets unresolved after 60 days are enforced by being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… arrested Thursday for allegedly falsifying records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her actions allegedly took place from April 2017 to August … with honesty and integrity. Instead, she took advantage of her position to manipulate the town's records to cover for …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsOperational Advisory No. 35
… Chapter VII, Section 10.B - Establishing and Increasing a Cash Advance Chapter VII, Section 10.C - Reducing a Cash Advance Chapter VII, Section 10.D - Cash Advance Payment Types Chapter X, Section 5.A - Assigned …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and the … his office completed audits of the CampbellSavona Central School District Cortland City School District Fort Edward …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: City of Corning Audit Details Stolen Funds
… collections in August 2013. The audit details how Burlew, over a three month period, allegedly stole fees for parking permits, code enforcement, water, sewer and parking summons, as well as utility receipts. “This … For example, she stole code enforcement fees for 11 building permits totaling $1,200, 18 parking permits …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… totaling $10.5 million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, … between general ledger cash balances and adjusted bank balances to remain unidentified and unresolved. As of …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s … three years because the Board has not adequately budgeted for expenditures. Specifically, the District’s fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… did not remit all cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to … Disbursements were made directly out of the concession stand bank account and were not reviewed and approved by the … Supervisor in a timely manner. Ensure that all concession stand cash receipts and disbursements are accounted for by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCattaraugus County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-396)
… Purpose of Audit The purpose of our audit was to review the District's cash receipts and … The District is governed by an appointed five-member Board of Directors. During 2015, District revenues totaled $1.4 …
https://www.osc.ny.gov/local-government/audits/district/2017/02/17/cattaraugus-county-soil-and-water-conservation-district-cash-receipts-andComptroller DiNapoli Releases Municipal Audits
… fees after 60 days. Village officials also did not bill two commercial customers because those customers had broken … an unknown amount of free water over the course of two billing cycles. Hughsonville Fire Company – Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… days. Village officials also did not bill two commercial customers because those customers had broken water meters. As a result, one … monthly financial reports for the board’s review; complete bank reconciliations; and submit an accounting of the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits