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Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)

… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6

Village of Upper Brookville – Justice Court (2013M-160)

… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160

Village of Mount Morris – Justice Court (2013M-152)

Village of Mount Morris Justice Court 2013M152

https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … duplicate receipts were not always issued when collecting money because the board has not adopted a comprehensive cash …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases Municipal Audits

… 10 employees and found significant personal Internet use on all 10 computers that was not related to town business. …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

Chautauqua County Asst. Treasurer Guilty in $4,100 Theft

… The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty today to … gap during an audit and investigation and partnered with Chautauqua County District Attorney Patrick Swanson in the … The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty …

https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theft

Comptroller DiNapoli Releases Municipal Audits

… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2

DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees

… "This defendant not only stole from taxpayers, but stole money intended to support programs for children in the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …

https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-fees

Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)

… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The … consists of five elected members. The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259

Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)

… of Audit The purpose of our audit was to examine selected Company financial operations for the period January 1, 2011, … May 31, 2012. Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. The Company currently …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financial

Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)

… is no record that Audit Committee audited and approved the bills for payment, as the warrant listing the bills to be paid was unsigned. Adequate internal controls … Treasurer review the bank statements. After auditing the bills, generate a signed warrant addressed to the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213

IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants

… calculated from the SFS and bank records. Agencies which “cash manage” their own grant awards will be responsible for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementation

Town of Alfred – Incompatible Duties (2021M-99)

Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored the bookkeeper

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99

Town of Fort Covington - Justice Court Operations (2018M-234)

… bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank … did not maintain accurate outstanding bail reports. Key Recommendations Ensure deposits are made within 72 hours … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234

DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody

… audited, only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed … proceedings. Some of the items the agencies were unable to account for included biohazard materials, cash, drugs, …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custody

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … Preschool and Children and Family Services Unit . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Center … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2

State Comptroller DiNapoli Releases Municipal & School Audits

… District officials did not properly manage network user account controls to help maintain continuity of business … granting, verifying, changing and disabling network user account access, including business office network user account access. Some sensitive information technology control …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial … which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of district funds. The district did not …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-audits