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Broadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/broadalbin-perth-2020-65.pdfTioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-83.pdfMoriah Central School District - Cash Management (2019M-65)
Determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-65.pdfTown of Seneca Falls – Cash Collections (2023M-57)
audit, town, seneca falls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/seneca-falls-town-2023-57.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sherman-2019-39.pdfGroton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/groton-2020-124.pdfTown of North Elba – Cash Collections (2020M-49)
Determine whether Town Clerk and departmental collections were properly accounted for and deposited.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-elba-2020-49.pdfVillage of Atlantic Beach - Cash Disbursement (2018M-253)
Determine whether Village officials ensured that cash disbursements were properly supported, audited and for valid purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/atlantic-beach-253.pdfNew York State’s Cash Flow Crunch, November 2009
New York State has already been forced to take extraordinary measures to meet its existing obligations in State Fiscal Year 2009-10.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-cash-flow-crunch-2009.pdf2024 Annual Cash Basis Report on State Funds
For Fiscal Year ending March 31, 2024
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-exhibits-combined-2024.pdfComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the guilty pleas … Also assisting in the investigation are Supervising Auditor Edward J. Keegan, Associate Auditor Matthew Croghan, … Assistant Attorney General Milton Yu and Investigative Analyst II Paul Strocko of the Criminal Enforcement and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 88-31
… (refund of 2% cash bail fee) GENERAL MUNICIPAL LAW, §99-m: A county treasurer is not required to refund the fee … Section 99-m of the General Municipal Law provides that: "When, pursuant to the provisions of title P of the criminal … liability (see NY Legis Ann., 1986, p 128). Section 99-m does not define the word "case", but CPL, §1.20(16) defines a …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 2006-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … FUNDS -- Employee Benefit Accrued Liability Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… county assets. DiNapoli recommended Ulster County: Ensure all supervisory adjustments or entries to employee timesheets … and safeguard cash; and Ensure segregation of duties for all points of cash collection and reporting, including … Metzger advised that in response to the recommendations: All supervisory employees were notified that they must enter …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and disbursement functions increases the risk that funds could be misappropriated without detection. Also, … for the years 2009, 2010, 2011 and 2012. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to May 15, 2012. Background The Union Fire Company #2, Inc. … include authorization for the compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… $65,000 and $53,000, respectively. Key Findings The Board does not provide adequate oversight of the Department’s … Treasurer’s records, they do not do so. The Board does not review any of the bank reconciliations prepared by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial activity is properly recorded and … approximately $618,000 in revenue, including $535,547 from the Town of Queensbury and $15,819 in foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … recurrence rates of child abuse and neglect. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1