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State Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of City of Auburn , East Kingston Volunteer Fire Company , Village of East Rockaway , Herkimer County and the Village of New Paltz …

https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank accounts. Numerous vendor payments reviewed had … such as regular reviews of financial records and reports, bank statements and reconciliations. The Board should also …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … ethics. Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

Summit Fire District – Internal Controls Over Financial Operations (2013M-264)

… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264

Village of Northville – Joint Youth Activity Program (2016M-339)

… and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background … of Northville to operate youth development activities for children residing in the Village and the Towns of … Central School District representative is responsible for the overall financial management and safeguarding of …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… ask to review and the Treasurer did not provide monthly bank statements, canceled check images and monthly bank reconciliations. Key Recommendations Adopt a system of … Require the Treasurer to prepare, retain and present bank reconciliations. … Cameron Volunteer Fire Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Village of Quogue – Justice Court (2015M-18)

… manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, and the … that all money received is deposited in the appropriate bank account within 72 hours of receipt, and verify that all … are accounted for on a monthly basis. Ensure that monthly bank reconciliations and accountabilities are performed and …

https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18

Town of Rodman – Town Clerk/Tax Collector (2023M-85)

… manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing … a list of liabilities and comparing it to reconciled bank balances and money on hand. As a result, there was an … within the required time frames. Prepare monthly bank reconciliations and accountability analyses, whereby …

https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85

Town of Kirkwood – Justice Court Operations (2016M-414)

… money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly … liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… The Board did not review, or designate anyone to review, bank statements and canceled check images, bank reconciliations and bank transfers, or compare receipts with deposits to help …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is … to help identify buyer issues or concerns sooner. Document all communications with buyers to show the work-in-progress …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

Town of Mayfield - Town Clerk (2016M-29)

… accurate manner. The Clerk also did not complete monthly bank reconciliations or accountabilities to compare cash on … the Clerk’s monthly report, deposit all collections in the bank accounts in an accurate and timely manner, and disburse … analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor and other …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Village of Waterford – Board Oversight (2022M-70)

Determine whether the Village of Waterford Village Board Board provided adequate oversight of financial operations

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… that the Treasurer and Financial Secretary performed bank reconciliations for Company accounts. Key … the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Reporting Resources

… Handbook Abandoned Property Law National Association of Unclaimed Property Administrators (NAUPA) Voluntary … on demand - Coming Soon! … Resources for holders of unclaimed funds …

https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resources

Filing the Resolution – Reporting Elected and Appointed Officials

… You can use Retirement Online to electronically file the information that is listed … By submitting the information through Retirement Online , you are certifying the electronically transmitted … correct statement for each member reported. To begin your online filing, sign in to Retirement Online . From your …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolution