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Town of Attica – Town Clerk (2015M-210)
… Purpose of Audit The purpose of our audit was to determine if the Clerk properly accounted for all money received and … The purpose of our audit was to determine if the Clerk …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… in the Company’s financial system, without canceled check images, it could not be verified. Key Recommendations Revise … and receipts. Obtain and review canceled check images to ensure that all disbursements are proper. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… of Minetto and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … fines are being imposed below the maximum amounts allowed by law. Also, the duties of billing, cash collecting and … – Court and Trust Funds (2014M-74) Records maintained by the Surrogate's Court were generally up-to-date and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Wall Street Bonuses Declined in 2010
… deferred compensation and higher base salaries. Wall Street profits totaled $27.6 billion in 2010, which would be second only to 2009 when … of the growth in the 2009 bonus pool from 17 percent to 27 percent. DiNapoli also reported that: The profits of the …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Copiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … occurred, causing the court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims … which is within the limit established by law. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … supported. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Ontario County - Sheriff's Department Civil Division Operations (2019M-47)
… Determine whether the Sheriffs Department Department properly accounted for the financial …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… report - pdf] Audit Objective Determine whether extra-classroom activity (ECA) clubs and central treasurers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management … and evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2016 through … Town of Avoca Financial Management and Town Clerk Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Lynbrook Union Free School District – Special Programs (2016M-45)
Lynbrook Union Free School District Special Programs 2016M45
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The Board does not … report including all receipts and disbursements, and cash balances. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Chili - Financial Management and Cash Receipts (2019M-167)
… adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town … The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … which resulted in operating surpluses, unused appropriated fund balances and increasing fund balances in the general and …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not obtain Board and membership approval for all bills before paying them and did not retain adequate … in a timely manner. Key Recommendations Properly approve bills prior to payment and ensure that all bills have adequate supporting documentation. Adopt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overDiNapoli Releases October State Cash Report
… million lower than the Division of the Budget’s (DOB) latest projections but $1.9 billion higher than April … Year-to-date tax collections were $5.4 million over the latest projections (released Nov. 5) and nearly $1.7 billion … $1818 million lower than the Division of the Budgets latest projections but $19 billion higher than April …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportOpinion 2008-6
… upon retirement. Based on the information provided with your inquiry, it appears that the officer who is the … compensation package" (Budget Report on S.6105, Bill Jacket, L 1999, ch 443; Introducer's Memorandum in Support of S.2343/A.683, Bill Jacket, L 1999, ch 404). In order to trigger an entitlement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6DiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… New York State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire … for their diligent work on this case.” The audit, released today, found from 2009 through 2013, Dieter failed to make … New York State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-funds