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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal … of Trustees comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Also, although the department has established policies for disbursing restitution money retained in a victims’ trust … County) Town officials do not have written procedures for reconciling the water produced by the town’s water system …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsVillage of Greenwich – Justice Court Operations (2014M-023)
… internal controls over the Court’s financial activity for the period June 1, 2012 through August 31, 2013. … and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Opinion 90-59
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS … which inter alia , prohibits a municipality from making gifts and loans of its property to or in aid of a … accessible (26 Opns St Comp, 1970, supra ). In the latter two instances, the private benefit received by the property …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… July 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6State Comptroller DiNapoli Releases School District Audits
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1169
… Purpose To explain OSC’s Social Security Number and Name reconciliation process and to provide agencies with instructions for resolving … from State service to ensure that any future payments due the employee are taxed and reported accurately. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesOversight of Afterschool and Summer Youth Employment Contracts
… participants never reported to the job placements. These openings were never filled. We identified at least $19,239 in …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 2007-7
… be available to the public. Such activities may take the form of responding to an emergency in the town, attending a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 2004-2
… interest in the town's contract with the vendor, we have long expressed the view that when a town awards a contract …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 90-7
… thereof ..." (General Municipal Law, §903-e). It is our opinion, therefore, that the city, pursuant to Public …
https://www.osc.ny.gov/legal-opinions/opinion-90-7DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third Degree (Penal Law §496.03). “Cecile, DeCarlo and … at work. They also allegedly created a fake home visit log to falsely claim they were visiting Twilight students at …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… State Comptroller Thomas P. DiNapoli. “These cases send a warning to any official who would abuse the public’s trust. … designed to be financed through an LDC and that Lynch is the only responding vendor that had access to that crucial … and Auditor John Serrapica. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau Chief …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… and the payments made to them for unused leave time at separation from service, totaling $19,605. We found that … and use of leave time and the payment for unused leave at separation from service. Design and implement proper …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… All three Justices either performed inadequate bank reconciliations or did not perform them at all. Although … the control weaknesses, the cash shortage, or the lack of bank reconciliations. The Clerk did not establish adequate … Maintain adequate cash records to ensure that proper bank reconciliations can be performed. Perform month-end …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64