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Opinion 88-39
… statutes have no application to the instant situation. Section 540.10 pertains to the forfeiture of bail generally … of the county. With respect to such bail, however, this section only concerns bail deposited with the county … forfeiture, as it was held in the instant situation (see section 540.10[2]). Section 540.20 more particularly pertains …
https://www.osc.ny.gov/legal-opinions/opinion-88-39Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCommunity Fire and Rescue, Inc. - Financial Activities (2019M-93)
Determine if Company officials ensured financial activity was properly recorded and reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Village of West Haverstraw - Summer Program (2019M-146)
… not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware … the Town Supervisor and four council members. The Town’s 2012 budget appropriations were $936,700 funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Purpose of Audit The purpose of our audit was to review internal controls over selected Village operations for the period of June 1, 2011 through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mOpinion 88-36
… county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute … from ever being made responsible for the acts of a sheriff does not preclude a county from providing a defense or from … was held personally liable for public tax moneys lost when the bank in which the moneys were deposited failed ( …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … … Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… Hilchey was ordered to pay $16,281 in restitution at her sentencing Monday in Oakfield Town Court. Hilchey created direct withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal bills …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire … Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget … (Chenango County) While the combined town-outside-village funds have sufficient fund balances to maintain operations, …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Afton Hose Company Emergency Squad Town of Hampton Town 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
… million higher than the latest projections largely due to strong personal income tax receipts, according to the … first half of the year with a balance of $10.7 billion, up 33 percent from a year earlier, largely because of legal … PIT collections of $5.1 billion in September were up by $892 million, or more than 21 percent, from the same …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 to 4 years in state prison and ordered to pay full restitution after pleading guilty to stealing over $320000 in county funds
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and assign these responsibilities to the Executive Committee. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mTown of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… Recommendations The Committee should establish controls for handling cash at fundraising events, and ensure members responsible for running fundraising activities create financial reports. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesLake Placid Central School District – Investment Program (2023M-94)
… complete report – pdf] Audit Objective Determine whether the Lake Placid School District (District) officials … not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and … the District might have earned approximately $267,000 more in investment earnings than the $189,305 earned during our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Town of Richford - Town Clerk/Tax Collector (2019M-236)
… and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling … were deposited from two to 60 days after receipt instead of within 24 hours. In addition, there were five instances … where Clerk fees were not deposited within three days of when collections accumulated to more than $250. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211