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Review of Advance Contract Payments
… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Big Flats – Financial Management (2013M-170)
… procedures, to govern the level of unexpended surplus funds maintained. As a result of the flawed budget process, the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess unrestricted fund balance is 128 percent of the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… and received accurate financial reports to help it do so. Key Findings The Board did not adopt structurally … and received accurate financial reports to help it do so …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58XVI.3.A Financial Statements – XVI. Financial Reporting
… in the governmental fund statements only when they mature or become due for payment within the period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsTown of Bainbridge – Justice Court Operations (2021M-51)
… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Village of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the … Determine whether the Village of Head of the Harbor Village Justices provided adequate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Leading the Way on Climate Investment
… to protecting the Fund’s investments, and capitalizing on the opportunities that arise from the transition to a … Climate Action Plan – Update and Progress Report builds on his 2019 Climate Action Plan , and expands the Fund's … The Fund’s 2025 Climate Action Plan update builds on many of the programs developed pursuant to the original …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the … Village of Hoosick Falls within its boundaries, is located in Rensselaer County and has a population of approximately … allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… June 1, 2011 through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with … funds. Stone confessed to DiNapoli’s staff and the Steuben County Sheriff’s Department that she wrote herself extra … individuals to justice. I want to commend the Steuben County Sheriff’s Department for working closely with my staff …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … trips. The town’s recreation director is responsible for the center’s financial activities. DiNapoli’s audit … complete response to the audit is included in the final report. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… money. I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to … Educational Services BOCES withheld millions of dollars in surplus funds that should have been refunded to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report … referees did not always properly report and account for foreclosure funds. Referees deposited surplus funds late in … included in our intl audit report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followFormer Avon Police Chief Pleads Guilty to Stealing Federal Funds
… U.S. Attorney Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central School District … U.S. Attorney Ross . “Geer’s fraudulent behavior took a patrol officer off the road and away from patrolling the …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer … the safety of their community,” DiNapoli said. “This arrest serves as a wake-up call to volunteer fire departments … State Comptroller Thomas P DiNapoli today announced the arrest of former Almond Volunteer Fire Department Treasurer …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-funds