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Town of Patterson - Recycling Center Cash Receipts (2019M-237)
Determine whether Recycling Center (Center) cash collections were adequately supported, recorded and remitted timely and intact (in the same form and amount as
https://www.osc.ny.gov/files/local-government/audits/pdf/patterson-2019-237.pdfGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-2019-177.pdfComptroller DiNapoli Releases Municipal Audits
… and procedures relating to maintaining a reasonable level of fund balance. The town has accumulated excessive fund balances in the town-wide general fund, …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsDiNapoli: Former Pennellville Fire Chief Pleads Guilty
… is a crime, no matter the amount,” DiNapoli said. “I urge all fire protection providers to safeguard public … District Attorney Gregory Oakes. “With the assistance of the New York State Police, we were able to hold Mr. Royal … case is a great example of the positive impact we can have when agencies work together on the public's behalf.” Royal, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-former-pennellville-fire-chief-pleads-guiltyCity of Lockport -- Budget Review (B7-1-14)
… budgeted appropriations. City officials did not provide cash flow estimates for 2018, which would have allowed the … not fund. City officials should prepare and analyze 2018 cash flow projections to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Caton No. 1 Fire District – Financial Oversight (2013M-262)
… totaled approximately $162,000 funded primarily with real property taxes. Key Findings The Board did not establish or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … Findings The Board has not established written policies and procedures for cash receipts and disbursements, claims processing or information technology. The Board has not adequately segregated the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mMontgomery County – Financial Condition (2013M-234)
… County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key … $11.4 million in the general fund, a decline of 41 percent from the January 1, 2010 total fund balance of $19.2 million. … We also found that the County’s cash-on-hand declined from twice its average monthly expenditures in 2010 to about …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … contained significant discrepancies. Town of Saranac – Payroll (Clinton County) There were no comprehensive written policies and procedures over processing payroll and leave time accruals. Also, the blank payroll …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0City of Troy – Budget Review (B5-14-23)
… budgets. Begin developing a plan for the anticipated increase in retirement appropriations. … City of Troy Budget …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Village of Keeseville – Financial Condition (2013M-192)
… balance for the general, sewer, and water funds at the end of the last three fiscal years were either overstated or … contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. Specifically, the general, … $4,623 and a combined cash balance of only $6,451 at the end of the 2011-12 fiscal year. The operating funds only had …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: State Tax Revenues $3 Billion Below Last Year
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. Tax receipts … must be at the top of the agenda for quick action in the new year.” Personal income tax receipts in November were …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearCity of Mechanicville – Records and Reports (2012M-162)
… Purpose of Audit The purpose of our audit was to review the City’s financial management … 1, 2010, through February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said State … is now being held accountable for her abuse of taxpayer funds.” “Yates County Sheriff’s Criminal Investigation …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Comptroller DiNapoli Releases School Audits
… District , Saranac Central School District and the South Seneca Central School District . “In an era of limited … board-authorized hourly rates or annual salaries. South Seneca Central School District – Financial Management (Seneca …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. Background The Town of Fishkill located in …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… and internal controls over selected financial operations for the period January 1, 2011 through July 31, 2012. … would have reported an operating deficit of $3 million for 2011. From 2008 through 2011, the general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195