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State Comptroller DiNapoli Releases Municipal Audits
… board has no clear plans for the use of the accumulated funds and has not developed a fund balance policy or … village's objectives and goals for using the accumulated funds. Town of East Hampton – Budget Review (Suffolk County) … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… The board also did not maintain fund balance at reasonable levels because it continually used fund balance to finance … number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, … that library officials did not adequately protect public money,” said DiNapoli. “Residents should never have to worry that their money is being misused.” Auditors discovered that from July …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsComptroller’s Fiscal Update: Closeout Analysis of State Fiscal Year 2009-10, April 2010
Current projections indicate that the State could face significant cash flow issues through June 2010.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2009-10.pdfOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
Determine whether transfer station and compost facility cash receipts were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/onondaga-2018-217.pdfCUNY Bulletin No. CU-545
… Purpose To explain the procedures for reporting retroactive rate increases, lump sum payments and adjustments for miscellaneous earnings to the agencies. Affected … of New York and the District Council 37, AFSCME, AFL-CIO for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-545-cuny-retroactive-rate-increases-and-lump-sum-paymentsVII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… . The process will identify any eligible personal service (PS) charges since the prior FBIC run. The FBIC process will … specific for each agency. These rates will be applied to PS disbursements from Federal and other dedicated revenue … DOB. In addition to cash validation, FBIC charges for non-capital funds will also be exempt from DOB_KK and will not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationCrystal 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-paymentTown 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-26City 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-284Village 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-auditsVillage 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-221IX.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-307Town 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-149