Search

Selected Travel Expenses

… (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for … for its staff to follow. The MTA created the All-Agency Travel Policy Directives entitled “Travel and Business Expense” (travel policy directive) that …

https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expenses

DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000

… theft of more than $20,000 in cash paid by residents from 2012 to 2016 for village sewer, water and taxes, … funds to pay for her personal utility bills and purchases from QVC, Dollar General, Walmart, Amazon and Pampered Chef. … an investigation. Gilbert was the village treasurer from June 2007 until August 2016. On April 22, 2022, the …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000

XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations

… condition or services were rendered prior to the lapsing date. For more information on determining when the liability was incurred on vouchers, … to Chapter XII, Section 5.G – Entering the Appropriate Obligation and Accounting Dates on Vouchers . For more …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriations

DiNapoli: State Tax Collections Continue to Exceed Projections

… Financial Plan Report, State Fiscal Year 2021-22 Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projections

DiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town

… The former Town of Throop Supervisor, William Tarby, paid … from the town, State Comptroller Thomas P. DiNapoli, Attorney General Letitia James, and the New York State Police announced today. William …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000

Comptroller DiNapoli Releases School Audits

… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …

https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits

Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)

… not submit to the Board the required detailed statement of all moneys received and disbursed during the month, accurate … monthly Supervisor’s report that includes an accounting of all cash receipts and disbursements. Also, the Supervisor … including cash balances and budget-to-actual updates for all funds. Perform monthly accountabilities and should …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to … year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book … reconcile bank balances to book balances. Annual reports have not been filed with OSC for the past 3 years. The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

LaGrange Fire District – Board Oversight (2014M-127)

… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… Findings The Board did not ensure that cash disbursements and receipts were properly accounted for and that assets were safeguarded and used for proper purposes because it did not include key …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… Purpose of Audit The purpose of our audit was to review internal controls over selected financial … officials used bid specifications for a purchase that may have created ambiguity as to whether the District intended to … that were reasonably equivalent. District officials did not consistently adhere to bidding or competitive offering …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Westchester County - Financial Condition (2018M-151)

… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… Purpose of Audit The purpose of our audit was to determine whether … fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … and expenses were $44,153. Key Findings The Treasurer’s duties were not segregated as he made all deposits, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Town of North Collins – Supervisor’s Records and Reports (2015M-99)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. … members and the Town Supervisor. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99

Examples from GASB Statement 34 - Statement of Net Assets

… 103,711,386 73,088,574 176,799,960 15,906,392 Restricted for: Capital projects 11,705,864 ------ …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Watervliet City School District – Fiscal Stress (2014M-149)

… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149