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State Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Cincinnatus Fire District – Financial Controls (2014M-49)
… and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of … that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s records are audited annually, in a timely manner. … Cincinnatus Fire District Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Cost-Saving Ideas: School District Auditing – Audit Committee
… on issues relating to the district’s internal and external audits. Selecting the audit committee You must select an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Canaan – Board Oversight (2017M-183)
… 31, 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately … tax collections totaling $2,794,760 to the Supervisor in a timely manner. The Board did not perform annual audits …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits were issued. Mount Pleasant Central School District – … P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. Sufficient compensating … The Clerk-Treasurer collected, deposited and recorded cash receipts and prepared and signed checks without adequate …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76State Comptroller DiNapoli Releases Municipal Audits
… certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … of $6,047,472 also exceeds the allowable tax levy limit by $187,957. However, the council adopted a local law to … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsAndes Joint Fire District – Financial Activities (2020M-158)
… Discontinue the use of debit cards. Ensure the Board audits and approves claims that contain adequate supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Fire District Information
… [pdf] What to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] … Report with OSC Length of Service Award Programs (LOSAP) Model Notes: Defined Contribution Programs [pdf] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationState Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were … did not provide the bank used to hold court and trust money with an itemized list of each court action and other …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Canastota – Board Oversight (Madison County) The Board did … adequately supported. Town of North Salem – Agricultural Exemptions (Westchester County) The Assessor granted four … exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … funding sources are not found, the revenues needed to balance future budgets will need to be raised through real … Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… - State Education Department For more information New York State Education Department New York State Education Department Office of Professions’ New York State School Boards Association New York State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… local authorities fly so low under the radar, operating without the oversight and controls required of municipal …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceState Comptroller DiNapoli Releases Municipal Audits
… may not be for valid authority purposes. In addition, the account clerk is authorized to use their electronic … The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit card purchases …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… over selected financial activities of the Department and Companies for the period January 1, 2013 through April … which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial