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Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
The purpose of our audit was to review the Towns internal controls over selected financial operations for the period January 1 2013 through October 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … The purpose of our audit was to evaluate the operations and financial …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… disbursements and electronic payments or financial system user access. As a result: Job duties were either not properly … Payments totaling approximately $152,000 (22 percent) of what we tested were not approved by anyone other than the … all nine users had access to all of the financial modules in the system. Therefore, a user could make unauthorized …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Key Findings The Treasurer did not receive all Department cash receipts, as required by the bylaws. The Ladies … as required by law. Key Recommendations Ensure that all cash receipts are turned over to the Treasurer for deposit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over … 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … remains high. The Board has not developed adequate plans to improve the financial condition of the town-wide general … operating and capital needs. Adopt policies and procedures to govern budgeting practices and the reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Monthly Cash Basis Report - April 2024
Monthly Transaction Report - April 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-april-2024.pdfManaging Your Cash Flow Webinar Presentation
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-07-24-19.pdfTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and making unsupported disbursements between her three bank accounts. The Clerk worked for the Town from 2014 to … deposits totaling $14,232 were made into the Clerk’s three bank accounts. While we could not determine the source of the … remittances made to the Supervisor from the clerk bank account were not for the appropriate amounts. For 31 of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … (8%) for 2020 through 2022. The district also did not have a written multiyear financial plan or adequate capital …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… County – Sexual Harassment Prevention (SHP) Training (S9-23-8) SHP training was provided to employees and elected … total individuals tested (227 selected employees and all 23 elected officials), 14 employees, or 6%, of employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Village of Southampton , Westchester Community College and the City of Yonkers . "In today’s … incurring more LOSAP costs than necessary. Westchester Community College – Fixed Assets (Westchester County) College … Housing Authority Village of Southampton Westchester Community College and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… by the Board. The Treasurer does not provide check numbers to the Board and no one compares canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWestchester County - Financial Condition (2018M-151)
… over the past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… of Audit The purpose of our audit was to determine whether Department officials ensured that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period January 1, … June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire protection services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… The Board did not establish policies and procedures for cash receipts, cash disbursements, purchasing goods and services or auditing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesLindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Watervliet City School District – Fiscal Stress (2014M-149)
… need to issue revenue and tax anticipation notes to meet cash flow needs. The Board and District officials failed to … fund balance to be maintained to provide sufficient cash flow and avoid relying on short-term borrowing. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… cash collecting and recordkeeping are not segregated nor are mitigating controls implemented. Current weights and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and