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Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… excluding transfers totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations were not prepared. Duplicate … and up-to-date accounting records and perform monthly bank reconciliations for all Company bank accounts. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Keene – Records and Reports (2024M-27)
… and no one independently reviewed and approved entries. Bank reconciliations were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Albion – Supervisor’s Records and Reports (2024M-111)
… report – pdf] Audit Objective Determine whether the Town of Albion (Town) Town Supervisor (Supervisor) maintained … For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a … The Board did not conduct a thorough annual audit of the Supervisor’s 2023 accounting records, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases School District Audits
… wireless security, remote access, online banking, user account management and access rights or backup and disaster …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… recorded using proper accounting procedures. The town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by $337,470 and the highway part-town … in the main operating funds. Henrietta Fire District – Distribution of Foreign Fire Insurance (FFI) Tax Proceeds …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire … State Comptroller Thomas P DiNapoli today announced the arrest of Dennis Snow the treasurer of the LeRoy Fire …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsManagement of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Directors, whose 23 members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsSUNY Bulletin No. SU-164
… Purpose To allow SUNY to utilize a new deduction code exclusively to transmit … To allow SUNY to utilize a new deduction code exclusively to transmit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsCity of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was … to deposit more than $5,400. The alleged larceny occurred from April 2014 to May 2015. Most of the funds were taken … A North Country court clerk is accused of pocketing more than $5400 from the Bombay …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… that officials and employees receive adequate Internet security awareness training and training on the Town’s IT …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Fuel Purchases
… Regional Transportation Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel … While we found the Authority purchased the correct type of fuel for buses, it spent approximately $11,000 more … Regional Transportation Authority Authority is purchasing the correct type of fuel paying the proper a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesOther Places to Search for Unclaimed Funds
… about refunds on retirement accounts. National Registry of Unclaimed Retirement Benefits For information on unclaimed retirement account balances. Internal Revenue … of Veterans Affairs For information on insurance funds owed to certain current and former policyholders or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsXIV.3.A Overview – XIV. Special Procedures
… Overview Pursuant to the State Finance Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of … Pursuant to the State Finance Law 98 the State Comptroller shall invest and keep invested all moneys belonging to any and all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… district to chargeback any portion of a tax certiorari refund to a school district public library. The Board has not … certiorari refunds. Implement policies and procedures to account for all over-the-counter cash receipt collections. …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Auditors
… degree in Business Administration, Business Management, Computer Science, Computer Information Systems or related IT field, Public or …
https://www.osc.ny.gov/jobs/auditors