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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … a cash shortage of $23,838 during this former clerk’s tenure. The former clerk did not complete monthly bank …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… procedures were inadequate. The department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… corporation operated in accordance with its own by-laws. Key Findings The Board has not adopted written … Board should provide evidence that all claims were audited by either signing an abstract or a motion in the monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
Warsaw Fire Department Internal Controls Over Financial Operations 2013M347
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… initial audit report, Oversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Report … portion of their homeless populations. In fact, for many rural counties, hotels and motels are the only … Disability Assistance (OTDA) has assigned responsibility for the inspection of hotels and motels housing the homeless …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followOversight of the Agricultural Assessment Program
… The New York Agricultural Districts Law was enacted in 1971 to protect and promote the availability of land for … The law allows reduced property tax bills for land in agricultural production by limiting the property tax … enrolled properties. Key Findings We identified an error in an ORPTS calculation in 2006 that caused subsequent years’ …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programState Education Department Examination of Payments to Tough Man, Inc.
… fee to participate in the triathlons supported by the contracts and the Tough Man websites identify multiple … and exceeded program revenues and other reimbursements by $150,000, as required. Key Recommendations Require Tough … for contract purposes and exceeded program revenues by $150,000, as required. Recover as appropriate any …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… other qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or … who OTDA claims are alive are indeed alive. Recover any funds inappropriately paid to deceased recipients. Establish … payments to deceased individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds incorrectly …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsErie Community College – Board Oversight and Management of College Resources (2015M-212)
… 11,360 full-time-equivalent students, is governed by a Board of Trustees with nine appointed members and one … allowed College officials to blur the lines of separation by operating certain financial aspects of these entities as …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … 2012. Key Findings The Town does not reconcile the amount of money collected with the amount of trash disposed at the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Greene County Industrial Development Agency – Management Practices (2013M-95)
… GCIDA was established in 1972 and is governed by a Board which comprises six members who are appointed by the … it to effectively hold businesses accountable when they do not comply with employment reporting requirements or meet … GCIDA to recover the financial incentives if businesses do not produce the intended benefits. Consult with its legal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123City of Troy – Budget Review (B17-5-13)
… for review while the deficit obligations are outstanding. Key Findings Significant revenue and expenditure projections … proposed budget is in compliance with the tax levy limit. Key Recommendations If is essential the Council make the …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the … for a proper annual audit. … Afton Fire Company Emergency Squad Internal Controls Over Financial Operations 2013M275 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
The purpose of our audit was to evaluate internal controls over the Companys financial operations for the period April 1 2011 to May 15 2012
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… the Department’s cash receipts and disbursements in the online computerized financial software and preparing the … jar, and auxiliary. Although all the Board members have online access to review the Department Treasurer’s records, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCounty of Rockland – Budget Review (B6-15-21)
… outstanding deficit. The 2016 proposed budget includes estimated revenues of $4 million from the sale of property, … of the 2016 fiscal year. The 2016 proposed budget includes estimated revenues of $1.8 million for chargebacks to other … by $500,000. The County’s proposed 2015 budget exceeds the tax levy limit. Key Recommendations Develop and implement a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Long Beach – Budget Review (B7-15-14)
… and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Pawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185