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Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Connetquot Public Library – Cash Disbursements (2017M-125)
… The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash …
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)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight … and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual update …
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)
… (OSC), as required . The AUDs were between 91 and 822 days late. Key Recommendations Maintain proper accounting …
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)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
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)
… Determine whether Canajoharie Volunteer Fire Department Department officials ensured that financial …
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)
Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17
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)
… Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is governed by an elected … the Office of the State Comptroller. Key Recommendations In accordance with General Municipal Law, adopt a code of …
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)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
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)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
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)
… were properly performed and did not ensure the Village payroll was certified, as required by law. The Board did not … reconciles all the bank accounts monthly. Certify the payroll before the checks are processed. Segregate 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)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
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)
… Did not obtain timely reimbursement of $130,000 in payroll expenditures from the Byron-Bergen Library (Library). … reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Town of Summit – Town Clerk (2024M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … Determine whether the Town of Summit Town Clerk properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Red Creek Protective Fire Company Inc Controls Over Financial Activities 2014M271 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialOpinion 90-36
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … on October 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax … drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is not payable …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-65
… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … must provide tax receipts to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 … collecting officer must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Annual Financial Report
… Report (AFR) Bond Repayment Schedule [Interactive Guide] Bank Reconciliation Schedule Bank Reconciliation Schedule Instructional Video Description … Length This tutorial demonstrates how to complete the Bank Reconciliation schedule and resolve triggered validation …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report