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Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit … reviewed the matter. Understanding the Audit Area The Clerk collects fees for a variety of purposes including … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
Village of Dannemora Internal Controls Over Cash Receipts 2013M7
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Ellery – Justice Court (2014M-269)
… The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court reported collecting approximately …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Comptroller DiNapoli Releases Municipal Audits
… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Auditors found claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these … did not always have adequate supporting documentation for collections, including 23 of 48 deposits totaling …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Sherman Central School District – Claims Audit (2024M-92)
… claims prior to payment. Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … properly audit all claims prior to payment. According to a District official, historically the Board appoints one of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings … than she was entitled to. There are no formal processes for time sheets or requesting the use of leave time. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… special districts. Key Findings The Board did not have the information needed to properly monitor and manage Town …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andProperty Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the … Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsOpinion 88-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Comptroller DiNapoli Releases Municipal Audits
… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… her $35,000-a-year post by the village in April 2018. "Little by little, Ms. Erickson systematically defrauded the Hamburg … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraSteuben County – Court and Trust Funds (2024-C&T-4)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, to … Enlarged City School District Board Oversight and Information Technology 2013M180 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… the potential of these programs but found key areas for improvements at the Department of Labor (DOL) which … There were 905 registered programs across 163 trades, from electrician to machinist to sheet metal worker to skilled … some changes are planned or underway, including: Faster Application Approvals : DOL approved 23 long-stalled …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… will not be available. The Board did not: Adequately plan for long-term capital and financial needs totaling $5.6 … information it received was accurate, complete or timely. For example, the final monthly budget-to-actual reports on record for each fiscal year from 2019 through 2022 did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55