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Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… York state (including New York City), while the number of jobs in goods-producing sectors continued a long-term … for all New Yorkers.” Over 85% of the almost 9.7 million jobs statewide, including New York City, were in … for all jobs in the United States. The finance and insurance sector was responsible for almost half of the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economyDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
New York State Comptroller Thomas P DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsTown of Minerva – Payroll and Cash Receipts (2015M-342)
… to review the internal controls in place over the Town’s payroll and cash receipts processes for the period January 1, … Because the Board has not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 … written policies and procedures for processing payroll and maintaining leave time accruals. The clerk did …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Town of Portland – Water Operations (2017M-45)
… of Audit The purpose of our audit was to review the Town’s water operations for the period January 1, 2014 through … $2.3 million. Key Findings The Town’s unaccounted-for water over the past two years was approximately 38 million … customer meters have contributed to the unaccounted-for water. The Town is not billing all customers for water use. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Sodus Center Fire Department – Financial Activities (2016M-424)
… by the membership due to the lack of documentation in the meeting minutes. Key Recommendations Update the constitution … claims are audited, document the approved claims in the meeting minutes and retain adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… [read complete report - pdf] Audit Objective Determine whether the salary and benefits … the clerk was arrested for grand larceny in the third degree, falsifying business records in the first degree and official misconduct. The case is currently pending …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… of our audit was to evaluate internal controls over the Association’s financial activities for the period January 1, … 30, 2014. Background The Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in … Pennellville Volunteer Firemans Association Inc Financial Operations 2015M144 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mClyde Fire Company – Controls Over Financial Activity (2015M-072)
… the Company’s financial operations for the period January 1, 2013 through December 31, 2014. Background The Clyde Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072New York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… New York State Comptroller Thomas P. DiNapoli issued the following statement on three former Orange County Industrial Development Agency(IDA) officials who pled guilty … to defrauding the IDA and were ordered to pay $1.2 million in restitution: “Industrial Development Agencies exist to …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaTown of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… are accurate and complete. Amend the Town code water penalty to comply with Town Law. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry Valley … is being spent appropriately and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not … Town of Berkshire Bethlehem Public Library Town of Cherry Valley City …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
Determine whether the Livonia Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/livonia-fire-district-2021-97.pdfApplication for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
Application for Certification of an Approved Training Course Relating to the Required Training for Fire District Commissioners
https://www.osc.ny.gov/files/local-government/publications/pdf/application.pdfCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdf