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Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… up with their bonding company and/or recoup the lost tax payment from the Receiver of Taxes. Perform bank …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller DiNapoli Releases Municipal Audits
… was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … paid $300,000 during the audit period ($200,000 annually) to the St. Lawrence County Industrial Development Agency without a written agreement detailing the services to be provided and the basis for the payment. Track state and …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School … information technology (IT) security awareness training to all employees. Also, district officials did not develop … Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsHuntington Man Pleads Guilty to Grand Larceny
… A. Tierney today announced that Moses K. Johnson, 63, of Huntington and a former employee of the Town of … Tierney for his partnership in bringing him to justice. My office will continue to partner with law enforcement agencies … died on April 16, 2021, Johnson failed to notify the bank or the New York State and Local Retirement System of her …
https://www.osc.ny.gov/press/releases/2024/09/huntington-man-pleads-guilty-grand-larcenyOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… audit of claims was ineffective. The Board did not review bank statements and canceled checks and did conduct an annual … that all disbursements are supported by vouchers. Review bank statements and canceled checks monthly and audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… and third-party vendors (vendors) had access to District bank accounts to withdraw electronic payments. Key … of funds and discontinue allowing vendors to access the bank accounts. Except as specified in Appendix A, District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Lake George Fire Company - Cash Receipts (2015M-216)
… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key Recommendations … books and records. Provide the Board with monthly bank statements and reconciliations. … Hamlin Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialGreenville Fire District #1 – Board Oversight (2014M-376)
… there is no independent oversight to ensure that completed bank reconciliations are correct. Key Recommendations Ensure … that required reports are provided to the Board and that bank balances are correctly reconciled to District account …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Conesus No. 1 Fire District – Internal Controls (2014M-46)
… controls. The Treasurer did not perform formal written bank reconciliations. Key Recommendations Adopt an adequate … and the use of reserve funds. Prepare formal written bank reconciliations. … Conesus No 1 Fire District Internal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… accounting records. The Board did not receive reconciled bank statements with the financial reports. The … accurate and timely accounting records. Include reconciled bank statements with the monthly reports provided to the …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of East Rockaway – Justice Court Operations (2017M-206)
… The purpose of our audit was to determine whether the Justice ensured that Justice Court money was accurately collected, recorded, deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… bills, and School officials do not receive or review bank statements or reconciliations. Key Recommendations Use a … construction cost overruns for capital projects. Review bank statements and reconciliations periodically. … Charter …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andTown of Greenport – Town Clerk Operations (2017M-3)
… and did not make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide … activities and did not provide for an annual audit of her records. Key Recommendations Issue press-numbered duplicate … received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… reports. Key Recommendations Ensure accounting records are maintained in a complete and accurate manner. Ensure the …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Town of Danby – Town Clerk (2022M-08)
… documentation for collections. Did not complete monthly bank reconciliations and accountabilities. The Board did not … receipts and required source documents. Prepare monthly bank reconciliations and accountabilities. Perform, or …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… in the financial software, preparing and making bank deposits and preparing bank reconciliations. Key Recommendations Ensure that a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsBrighton Memorial Library – Board Oversight (2015M-116)
… financial institutions. The Board failed to review the bank statements, reconciliations and investment statements. … policy in accordance with General Municipal Law. Review bank and investment statements and their corresponding …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Town Justices did not perform monthly accountabilities or bank reconciliations. Key Recommendations Ensure that … sold and on hand. Reconcile all of the Justice Court’s bank accounts on a monthly basis and ensure that month-end …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of Potter – Town Clerk (2020M-113)
… Clerk’s tenure. The former Clerk did not complete monthly bank reconciliations or accountabilities, issue or properly … from the former Clerk. Ensure the Clerk prepares monthly bank reconciliations and accountability analyses. Annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113