Search
Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … The Crittenden Volunteer Fire Department, Inc., is a volunteer organization that provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesComptroller DiNapoli Releases Municipal Audits
… complete records to account for the fees collected from each program and did not maintain records of sales or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – … optimal return, maintained a minimum number accounts required for operations and periodically sought competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Connetquot Public Library – Cash Disbursements (2017M-125)
… Treasurer maintains custodial control over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a petty cash policy that limits the …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… in a timely manner. The Village has not filed its annual update document with OSC within the required timeframe. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… report – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Monticello – Board Oversight (2016M-337)
… million. Key Findings Claims are not properly audited and bank reconciliations are not completed accurately and in a … and approved them for payment and complete accurate bank reconciliations on a monthly basis. Develop policies or …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… for eight of the 13 months in our audit period or prepare bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not … Maintain timely and accurate records and reports, prepare bank reconciliations, issue duplicate receipts and deposit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… our audit was to review internal controls over the Court's and the Supervisor's financial activities for the period … The Town of Cameron is located in Steuben County and has a population of approximately 945. The Town is … show that nearly $29,000 in fines, fees, surcharges, bail and restitution was collected from January 2011 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… guidelines and monitoring. The Board did not ensure that bank reconciliations were performed. Claims to be paid were … policy. Assign an individual to perform monthly bank reconciliations. Compare all claim vouchers with a list …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Morehouse – Records and Reports (2021M-182)
… the Office of the State Comptroller (OSC), as required. Bank reconciliations were not performed. Monthly financial … maintained. File annual reports as required. Complete bank reconciliations timely. Provide accurate and timely …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … four-member Board of Directors, contracted with the Towns to provide fire protection and emergency services. Budgeted … of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not … 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Bergen – Town Supervisor (2024M-30)
… Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Summit – Town Clerk (2024M-51)
… following the date of collection. Did not perform monthly bank reconciliations or accountability analyses during our … remit all fees within the required time frames. Prepare bank reconciliations and accountability analyses, whereby …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51State Agencies Bulletin No. 1311
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1311-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1390
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1390-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1242
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1242-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1138
… that paychecks are issued timely. To assist agencies in identifying the earlier deadlines, the dates have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-files