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Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings … and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Jefferson County Probation Department – Restitution Payments (S9-20-10)
… policies and procedures. County officials agreed with our recommendations and indicated they will take corrective action. Appendix B includes our comment to the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Saranac – Town Clerk Operations (2019M-33)
… to available cash. Take appropriate action to recover any money due the Town. Annually audit, or cause to be audited, …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Machias – Supervisor’s Financial Duties (2021M-98)
… financial reports to the Board, which include a detail of money received and disbursed. Ensure appropriate bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Village of Bemus Point – Clerk-Treasurer (2022M-38)
… official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor … and interest of $18,100. Provide written financial reports to the Board or file annual financial reports (AUDs) with the …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Pembroke Central School District - Investment Program (2023M-130)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Byron – Procurement (2024M-11)
… the Town of Byron (Town) officials complied with New York State General Municipal Law (GML) and Town policy when … officials complied, they may have saved money by using a State fuel contract and may have paid less for other goods … the Town paid approximately $4,000 more than the State contract price for the more than 16,700 gallons …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Randolph Central School District – IT Asset Management (S9-22-22)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 43 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… to confirm they were inventoried. We found 33 percent of the sampled assets were not properly accounted for. … costing $599 and two Chromebooks with an approximate cost of $500 based on recent purchases), could not be located. … Seventeen IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … Specifically: Six IT assets with combined purchase prices of approximately $8,200 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising events. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overOpinion 88-18
… E. Suarez, Esq., Village Attorney Village of Chestnut Ridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 92-3
… the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … performance of official duties or was intended as a reward for official action. In addition to any other penalty …
https://www.osc.ny.gov/legal-opinions/opinion-92-3C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194West Niles Fire Company – Financial Activities (2017M-205)
… events or adopt a code of ethics as required by New York State General Municipal Law. The bylaws provided limited …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205DiNapoli: Tax Cap at Two Percent for 2019
… allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, municipalities with a fiscal …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019State Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0