Search
Village of Painted Post – Board Oversight (2017M-92)
… receipts and disbursements, processing of user charges, payroll and information technology (IT). Various departments … Key Recommendations Adopt policies and procedures over payroll processing, cash receipts and disbursements, water …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Port Jefferson – Justice Court Operations (2020M-56)
… Determine whether the Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide adequate oversight of Court operations. As a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate and uptodate accounting records and reports
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… assets, which allowed the Treasurer to perform all cash receipt and disbursements duties without oversight. The … or establish compensating controls for the handling of cash receipts and disbursements, credit cards, utility …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349DiNapoli: State Tax Revenues Down $767 Million in May
… from the previous year, according to the monthly state cash report released today by State Comptroller Thomas P. … higher than the latest projection by DOB. Report: May Cash Report Find out how your government money is spent at … 197 from the previous year according to the monthly state cash report released by the State Comptroller …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-maySag Harbor Union Free School District – Child Care Program (2016M-211)
… approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records … for each family, including a completed registration form for each child, any applications for financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, … deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, … He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Albion – Supervisor’s Records and Reports (2024M-111)
… ledger, subsidiary revenue and expenditure ledgers or cash receipts and disbursements journals to properly track … account for payroll-related liabilities, maintain proper cash control accounts and reconcile the Town’s bank accounts. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Perth – Supervisor’s Records and Reports (2024M-149)
… complete report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Comptroller DiNapoli Releases Municipal Audits
… department officials held 26 fundraising events. While two members counted cash collected at fundraisers, they did … did not obtain and review backup documentation for one contract with payments totaling $1.7 million. City of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of City of Auburn , East Kingston Volunteer Fire Company , Village of East Rockaway , … related to their hydroelectric power facilities. East Kingston Volunteer Fire Company – Financial Activities …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
New York State Comptroller Thomas P DiNapoli and the New York State Police announced the arrest of Village of Candor Mayor Eric Halstead for stealing from the villages General Fund
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageOntario County - Sheriff's Department Civil Division Operations (2019M-47)
… the Sheriff’s Department (Department) properly accounted for the financial operations of the civil division (Division). Key Findings Department and Division officials did not ensure: Clerk duties were … controls were implemented. Receipts were issued for all payments received. Audit trail reports were reviewed …
https://www.osc.ny.gov/local-government/audits/county/2019/05/17/ontario-county-sheriffs-department-civil-division-operations-2019m-47Village of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mXIV.5 Employee Award Programs – XIV. Special Procedures
… agency officials. Business Units may use the meal per diem allowances for a geographic region to guide their … a guest of their choice will receive meals valued at $19 per plate. Result - All costs associated with the awards and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsState Comptroller DiNapoli Releases Municipal Audits
… may not be for valid authority purposes. In addition, the account clerk is authorized to use their electronic … The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit card purchases …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits