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DiNapoli: State Tax Collections Lagging Last Year by $1.2 Billion
… The drop was primarily due to the personal income tax (down $1.5 billion or 11.6 percent) and miscellaneous receipts (down $640.8 million or 10.9 percent), but was partially …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-state-tax-collections-lagging-last-year-12-billionTown of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Comptroller DiNapoli Releases Municipal Audits
… supported and for legitimate purposes. Town of Livonia – Justice Court (Livingston County) The town justices did not … did not routinely submit monthly reports to the state Justice Court Fund. Seymour Public Library District – …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsSt. Lawrence County – Financial Condition (2016M-173)
… 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Monroe County - Financial Condition (2018M-179)
Determine whether the Legislature and County officials effectively managed the Countys financial condition
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… not segregate the Clerk-Treasurer’s duties over billing, cash receipts and disbursements, or implement compensating … loans from the water fund. Segregate the Clerk-Treasurer’s cash receipt and disbursement duties or provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Sewanhaka Central High School District – Student Fees (2016M-296)
… through January 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term … created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The District, which … students, is governed by an appointed nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingRandolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … approximately $7.2 million. Key Findings The Board has not adopted written policies and procedures to help guide the … after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mSchenectady City School District – Financial Condition (2014M-168)
… fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of … the repayment of RANs and for the long-term management of cash flow requirements. Ensure that future budgets are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… timely manner. Key Findings The former Clerk-Treasurer did not make cash deposits in a timely manner. The former … . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Town of Danby – Town Clerk (2022M-08)
… complete report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted … to appropriate parties in a timely manner. Although the Clerks reported the Clerk fees that were recorded, they did not properly … Determine whether the Town of Danby Town Clerk recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Southold – Financial Operations (2014M-299)
… safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these departments …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Bayport Fire District – Credit Card Use (2016M-394)
… County. The District, which provides fire protection and emergency services to approximately 8,900 residents, is governed by an … contained documentation verifying the receipt of goods or services. Key Recommendations Adopt a credit card policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Town of Bainbridge – Justice Court Operations (2021M-51)
… of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported and … The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported in an … of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29West Seneca Central School District - Community Education (2019M-241)
… vendors and for collecting unpaid before and after school program fees. Review and reconcile electronic payments … Invoice overdue accounts for unpaid before and after school program fees in a timely manner. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, … The purpose of our audit was to review the Town Clerks fiscal operations for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121