Search
Village of Irvington – Selected Financial Activities (2015M-265)
… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Village of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported audited and for valid purposes
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Town of Columbus – Budget Development Practices (2012M-225)
… January 1, 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected … Town of Columbus Budget Development Practices 2012M225 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225DiNapoli Statement on Sentencing of Special Education Provider
… for their actions. I thank Manhattan District Attorney Cyrus Vance for prosecuting this case and making sure justice …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCity of New Rochelle – Financial Condition (2014M-158)
… 18, 2014. Background The City of New Rochelle is located in Westchester County and has approximately 77,000 residents. … City’s general fund unassigned fund balance has increased from $1.6 million to $6.1 million from fiscal years 2011 through 2013. The City’s capital …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Coldspring – Town Clerk Operations (2013M-137)
… by an elected five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted … record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or deposit … her personal financial activity with the Town’s business. The Board also did not provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … and membership did not review bank statement activity. No one ensured that cash receipts were properly recorded or that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Fayetteville – Information Technology Policies (2017M-47)
… for individual access rights, disaster recovery and password security management. Eight former Village Fire … to address user access rights, disaster recovery and password security management. Ensure that users who have left …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Town of Middleburgh – Claims Audit Process (2023M-56)
… all claims without a thorough and deliberate review. 11 debit card purchases totaling $2,425 were not approved by the Board … in the Town’s best interest. Discontinue use of the Town debit card. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Town of Warsaw – Tax Collection Remittance (P1-24-22)
… complete report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Lake Pleasant – Credit Cards (2016M-432)
… whether the cards were used for appropriate purposes and in compliance with the Town's policies for the period January … 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a population of approximately 780. … and the credit limits on the individual cards ranged from $1,000 to $20,000. Not all credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Butler – Highway Asset Accountability (2024M-115)
… – pdf] Audit Objective Determine whether the Town of Butler (Town) officials adequately safeguarded and accounted … Determine whether the Town of Butler Town officials adequately safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Big Flats – Financial Management (2013M-170)
Town of Big Flats Financial Management 2013M170
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Statement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… My heartfelt condolences to his wife Matilda, Governor Andrew Cuomo and the entire Cuomo family." …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoSUNY Bulletin No. SU-251
… Purpose To notify agencies of the renaming of TDA deduction code 404 … deduction code 404 – SUNY 403(b) Plan. SUNY is authorized to request these changes under Education Law Article 8C. In … IRS regulations set a maximum contribution amount that was to be monitored by the company providing the investment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Village of Dering Harbor – Board Oversight (2020M-29)
… 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of … Monitor budgets on a monthly basis to ensure that budget line items are not overspent and the Board can take …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Berkshire – Justice Court Operations (2016M-425)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served … a newly appointed Justice took office January 1, 2016. The Court reported collecting approximately $6,800 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Town of Florida – Town Clerk Operations (2012M-215)
… We found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the … that were not accounted for and additional moneys missing. We were unable to determine if this was the case or quantify additional missing moneys because the records were so poorly maintained. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215