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Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246College at Brockport – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … District Attorney Donald G. O’Geen. Conaway was sentenced to a one year conditional discharge after paying the …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larceny2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas … get started. Comptroller DiNapoli’s Gender Pay Gap Report In March 2022, Comptroller DiNapoli released an analysis on … dollar value of the gap and 7th best in terms of share, meaning New York’s women take home more dollars relative to …
https://www.osc.ny.gov/events/2022-womens-history-monthVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used. Key Findings ECA and scholarship funds were not properly accounted for and appropriately used. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… goods and services were procured in accordance with the New York State General Municipal Law (GML) or the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Arkport – Water Fund Financial Operations (Steuben County) … records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsCollege at Cortland – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Benson – Financial Condition (2013M-77)
… and expenditures against budgeted estimates throughout the year because the Supervisor does not maintain accounting … necessary budget modifications are made throughout the year to stabilize the Town’s financial status and reverse the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. … hired the Tompkins County Area Development (TCAD), a not-for-profit development organization, to perform all TCIDA’s …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall responsibility for overseeing the financial activities of the Town, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… all Town officials and employees who received or disbursed money during the year. Key Recommendations Develop policies … all other officers and employees who received or disbursed money in the previous year. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is … in processing and subsequent filing of claims as public records. The combination of original invoices, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76