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Town of Greenfield – Golf Course Collections (2021M-133)
… Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections were not properly recorded in the form … manner. The Board did not perform the required annual golf course collections audit. Key Recommendations Remit and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… of our audit was to review the Town’s internal controls over selected financial operations for the period January 1, … for water and sewer charges, resulting in weaknesses over billing, collecting and enforcing of water and sewer … did not establish an adequate system of internal controls over transfer station cash receipts. Key Recommendations …
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 … a timely manner or intact. The Clerk did not remit moneys to the Supervisor and other entities in a timely manner. Key … moneys in a timely manner and intact. Remit all moneys to the Supervisor and appropriate agencies in a timely manner. …
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)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) … Determine whether the Board of Commissioners Board and Executive Director Director …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town 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-226Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … that all cash receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement …
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)
… deposits were not recorded in the checkbook register and a running cash balance was not maintained. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsMonthly 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)
… Collector (Clerk) properly record, deposit, report and remit collections? Audit Period January 1, 2017 – … fees for a variety of purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by … ClerkTax Collector Clerk properly record deposit report and remit collections …
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 … Brook-Rye Union Free School District – Capital Project Change Orders (Westchester County) The board and district …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
Determine whether Department officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-department.pdfCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-sherrill.pdfState 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
… , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget transparency and … deficits for the 2014 fiscal year totaling $269,904 in the general fund and $5,582 in water fund. An operating surplus of $8,762 is projected …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… , Village of Old Westbury , Town of Orangetown , Town of Portland , Rockville Centre Housing Authority , Village of … town officials did not adhere to those limits. Town of Portland – Water Operations (Chautauqua County) The town’s … Village of Old Westbury Town of Orangetown Town of Portland Rockville Centre Housing Authority Village of …
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)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs …
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)
… effectively managed the County's financial condition to ensure the sustainability of current and future … over the last five years. Financial condition continued to decline in 2017 when it experienced an operating deficit … recurring revenues or decrease recurring expenditures so that perations are financed on a sustainable basis. Take …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151