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Town of Fort Covington - Justice Court Operations (2018M-234)
… of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known liabilities by a combined total …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … result, the district is at risk of incurring expenditures in excess of 2015-16 appropriations and depleting its …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsCity of Dunkirk – Budget Review (B25-1-8)
… the accumulated (actual) deficits in the general, water, sewer and capital projects funds existing at the close … monthly operating expenditures, City officials plan to pay its current NYSLRS bill which totaled more than $2.7 million in February 2026. …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro … is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over Claims Processing … announced his office completed audits of the Schuyler Heights Fire District Village of Voorheesville Willsboro Fire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote checks to herself from the fire …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsII.3 Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State which vests in the Governor primary authority and responsibility for budget formulation, … and process of the constitutional system of budgeting in New York State which vests in the Governor primary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… grand larceny in the third degree in Clayton Town Court. Her misdeeds were uncovered in an audit and investigation by … as a public servant by allegedly pocketing fees paid by her neighbors,” DiNapoli said. “Hopefully, her arrest will deter others from such corruption. I thank …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTravel/Conference Claim Requirements – Travel and Conference Expense Management
… employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include … Cross-references to other claims if the total travel claim is spread among multiple vouchers. For example, a …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… billion or 17.3 percent from the previous year, according to the monthly state cash report released by State … Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on Washington. New York … and its localities badly need more federal aid if they are to respond fully to the COVID-19 crisis.” Other items of note …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the … Recommendations Adopt written policies and procedures over cash receipts and deposits, including segregation of duties … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andHughsonville Fire Company – Financial Activities (2014M-201)
… the procurement of goods and services, credit card use, cash receipts, cash disbursements or the audit of claims. The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … services, increasing the risk of wasting taxpayer money. Key Recommendations Remit real property tax payments … all Town officers and employees who received or disbursed money during the preceding fiscal year. Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period … 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the … will remain increased that all moneys due to the City will not be received, recorded and deposited properly. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically … of our audit was to examine the Courts records and reports for the period January 1 2009 through August 5 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014State Comptroller DiNapoli Releases Municipal Audits
… Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … financial transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie … of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-88
… include payments for: Prorated Cash Payment Award (CPN, CPC) Non-Commissioned Officers must be on the payroll … to be eligible for the $12,937.00 Cash Payment Award ( CPC ). For Commissioned Officers not Active for the entire … this period. Cash Pay Award - Commissioned Officers (CPC) OSC will insert a row in Time Entry using the Earn Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17Cost-Saving Ideas: Containing Employee Health Insurance Costs
… As an employer, you should always look for ways to contain health insurance costs without cutting … achieve cost savings and still provide the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage available under a spouse’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) The … totaling $585,792 were for inappropriate purchases. Examples included: $106,542 in unsupported cash disbursements … included $10,853 for one board member’s Alaskan cruise vacation and the chief’s vacation to a clothing-optional …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-audits2023 Annual Cash Basis Report - Supplementary Schedules
Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-schedules-combined-2023.xlsx2024 Annual Cash Basis Report - Exhibit Schedules
For Fiscal Year ending March 31, 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2024.xlsx