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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)

… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232

Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)

… reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a recurring, unresolved surplus balance of …

https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132

NYS Common Retirement Fund Announces Second Quarter Results

… equities, fixed income, real estate and alternative instruments and has consistently been ranked as one of the …

https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-results

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… liability accounts. For example, the balance sheet account and general ledger accounts for the general fund checking account balance at December 31, 2012 differed by $4,654. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… and regularly updated. Establish a policy to ensure that hard drives and other electronic media are properly sanitized …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System

… as Banas’ friend, and was the joint holder on his bank account. Following Banas’ death, Smith Shaver withdrew his … Veterans Affairs benefit of $3,216. She closed the joint account after the withdrawals. Smith Shaver was not entitled …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-system

Charlotte Valley Central School District – Financial Condition (2013M-232)

Charlotte Valley Central School District Financial Condition 2013M232

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected

Town of Johnsburg – Management Oversight and Online Banking (2013M-6)

… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6

Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)

… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly …

https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114

Town of Hartwick – Financial Condition (2013M-118)

… individually, they maintained a consolidated checking account for the combined funds and paid for large purchases … by fund which accounts for the balance in the combined account. The Board and Town officials should ensure that the …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118

Town of Hamlin – Financial Oversight and Information Technology (2012M-197)

… Purpose of Audit The purpose of our audit was to determine if the Board and Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a … not ensure that copies of back-up data were stored in a secure off-site location and the Board has not developed a … Ensure that all of the Village’s data is backed up to a secure off-site location, and that an officer or employee …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)

… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and …

https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85

Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)

… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … in most instances there were no credit card receipts to show whether items purchased were appropriate Village … are based on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the …

https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… through 2011. The Board has not implemented compensating controls to address the lack of segregation of duties … Comptroller in a timely manner. Implement compensating controls to reduce the risks associated with the lack of … Village of Hoosick Falls Internal Controls Over Selected Operations 2013M1 …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41