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Town of Kiantone – Town Clerk (2014M-273)
… August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a population of approximately … The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank … the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
Kenilworth Fire District No 2 Financial Activities 2017M17
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling … regulations; and Documents pertaining to land claims. IMAGING AND ATTACHING DOCUMENTS Imaging should be integrated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… procedures over the collection of cash receipts for trash bag sales and the summer recreation program to ensure … reconciliation and reporting of cash receipts from trash bag sales to residents used to pay for their refuse pickup service or for Program fees. The Board does not receive interim financial or …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Sex Offender Registration (2014-MS-2)
… [read complete report - pdf] We also released 15 letter reports to county sheriff’s offices in Broome [pdf] , … with DCJS registration requirements including address verification, notification of change of address, and Registry … agencies when offenders fail to comply with address verification, and notifies the offender and the agency when …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Not-for-Profit Non-Construction Questionnaire
… File your questionnaire online – it’s fast and easy Don’t spend extra time printing, … filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one questionnaire for all future bids …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-non-construction-questionnaireFor-Profit Non-Construction Questionnaire
… File your questionnaire online – it’s fast and easy Don’t spend extra time printing, … filling out, and mailing a paper form. Use our free online service to file or update your questionnaire form right away. Benefits of filing online Complete only one questionnaire for all future bids …
https://www.osc.ny.gov/state-vendors/vendrep/profit-non-construction-questionnaireOpinion 95-32
… and custodial agreements) GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into … Laws of 1992 enacted a new section 10 and amended section 11 of the General Municipal Law to, inter alia , prescribe … the market value of certain eligible securities). Section 11, pertaining to temporary investments, requires that …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Kingston Housing Authority – Board Oversight (2020M-103)
… Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Village of Warsaw – Justice Court Operations (2021M-214)
… Justice Court (Court) collections were properly accounted for and deposited. Key Findings Although Village Court … properly monitor the Court’s monthly financial activity . For example, they did not perform adequate monthly bank … Justice Court Court collections were properly accounted for and deposited …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… checks because they are not returned with the Department’s bank statements. Key Recommendations Adopt written financial … financial transactions. Contact the Department’s bank and request that copies of canceled checks be returned with the monthly bank statements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overRutland Fire District – Board Oversight (2017M-262)
… operations for the period January 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district … over 45 square miles. Budgeted appropriations for 2017 totaled $246,224. Key Findings The Board did not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in the bank … and accountability analyses (compare cash on hand with known liabilities) to help identify and correct …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Willsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Town 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-5Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Department fund-raising events. Key Findings The bylaws do not contain adequate guidance and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardState Comptroller DiNapoli Releases School District Audits
… to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a … in longevity retirement incentives that were not approved by the Board of Education. Eight employees, including the … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-audits