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Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mTown of Perth – Supervisor’s Records and Reports (2024M-149)
Determine whether the Town of Perth Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Financial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… then explained the figures also showed winnings she bet. Russell also told investigators that she could "make …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the … business records in the first degree (class E Felony). “This official blatantly took advantage of his position to … $22,440 made in the association’s accounts that were not recorded in the association’s records or reports. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsCity of Salamanca – Selected Financial Activities (2015M-284)
… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue claims … plan for using unrestricted fund balance. Prepare monthly cash flow statements for the Council and apply for casino …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Owego Fire District – Board Oversight (2013M-26)
… of our audit was to assess the Board’s oversight of cash disbursements, assets and fuel inventories for the … bank account with a significant amount of District cash. District officials could not account for more than 50 … purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… ensure that the Treasurer maintained accurate records of cash collected and deposited or review the Treasurer’s work. … adopt and implement written policies and procedures for cash management, credit cards and ethics. Routinely monitor …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSUNY Bulletin No. SU-54
… Requirements Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for … Employees on full assistantships are entitled to receive a cash lump sum payment of $500, and employees on less than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … $835,790. Key Findings The previous Clerk-Treasurer did not provide regular monthly financial reports but did provide … year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April through …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Skaneateles Central School District – Records and Reports (2015M-154)
… advanced. Key Recommendations Reconcile all bank account cash balances to the general ledger cash account balances each month and provide reconciliation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… adequate oversight of Court financial activities. As a result, the former court clerk was able to misappropriate … and surcharges collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149City of Amsterdam – Recreation Department (2023M-29)
… support for the number of beverages sold . In addition, cash from the sales was periodically placed in a vehicle’s … home, over the weekend, before being deposited. $895 in cash was remitted for the four-hour Craft Beer Fest the day …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29IX.7 Overview – IX. Federal Grants
… Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… Board does not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The … the Board with budget status reports and reconciled cash balances on a monthly basis. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… the Board with fund balance amounts and the reconciled cash balances for each fund or special district. The Town did … the Board that include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… court clerk – his mother – was on sick leave, according to State Comptroller Thomas P. DiNapoli. Eric Fleury, 44, was sentenced in Dickinson Town Court to three years’ probation and ordered to pay full restitution … P. Carriero for his persistent efforts to safeguard public funds." Fleury, who was supposed to collect fine money for …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesComptroller DiNapoli Releases School Audits
… providing guidance and internal controls over departmental cash receipts. In addition, internal controls over the … $10 million during the same time frame to meet short-term cash flow needs, incurring $150,000 in interest costs. … New …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits