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Opinion 88-36
… that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability … Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, … Quogue Union Free School District Financial Condition and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $2.9 million. Key Findings Adequate records were not maintained for collections at the Town's skating rink and for admissions …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… to the Treasurer. The Village Treasurer should sign all checks, and the facsimile signature file of an official … presence and should be kept in his/her possession at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mTown of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… using a rubber stamp. No one compares the approved claim warrants to the checks that cleared the bank. There was no … sign all Town checks. Periodically compare the approved warrants with the checks cleared, as shown on the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… January 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer … Maple Avenue Volunteer Fire Company 4 Cash Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118DiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… this case." “Personally, I’m deeply saddened for Alex and his family, who I’ve known for years,” Hardwick …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedComptroller DiNapoli Releases Municipal Audits
… , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In … in 2001, it has not been updated since that time. Town of Sullivan – Internal Controls Over Selected Financial … of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs Department …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… tax receipts, according to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York State … fiscal year,” DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… office of New York State Comptroller Thomas P. DiNapoli. "Ms. Hilchey decided the public should subsidize not only her … Investigator Ron Wilson were instrumental in uncovering Ms. Hilchey's crime and making her accountable to the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Hampton …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Franklin County – Fiscal Stress (2013M-252)
… required subsidies from the general fund through both interfund transfers and advances. The Legislature also had … and that are structurally balanced. Authorize all interfund advances and develop a plan to ensure that all outstanding interfund advances are repaid by the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Broome County – Financial Condition (2013M-224)
… to finance operations has critically impacted the County’s cash flow. In December 2009, the County incurred a cash flow shortage in the general fund that required the … maintained to meet the County’s needs, provide sufficient cash flow, and reduce or eliminate reliance on short-term …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … City of Long Beach Budget Review B2274 New York Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… financial condition and to examine internal controls over cash receipts from recreational activities for the period … and procedures over Department of Parks and Recreation cash collections. Key Recommendations Develop and monitor a … written policies and procedures for the collection of cash receipts. …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… more than $20,000 of Company funds. The Company Secretary inappropriately used a Company credit card for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… of Court records. Ensure that accurate and complete lists of bail held and disbursed are maintained. Annually …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Davenport – Financial Operations (2013M-62)
… established adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, … The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected five-member Town Board, comprising the Town Supervisor, and four Board members, governs the Town. The Town’s annual …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62