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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … funds relied on interfund advances from the general fund to help finance operations. The Board did not adopt realistic … financial plan. Key Recommendations Develop a plan to repay outstanding interfund loans or authorize transfers …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Clinton – Financial Management (2014M-316)
… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key … and ensure amounts are necessary and reasonable. Consult with legal counsel as to the appropriate remedy for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Islip Fire District – Disbursements (2020M-9)
… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Clarence Public Library – Audit of Claims (2016M-355)
… audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. … The Library directly paid expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk … Village of Quogue Justice Court 2015M18 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is … Coeymans Hollow Volunteer Fire Corporation Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have established … Bank, which is governed by an appointed five-member Board of Directors, facilitates the return of vacant, abandoned, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesGeneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Otselic Valley Central School District – Procurement (2022M-58)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin Square, Nassau … Key Findings The Board did not appropriately document and monitor use of the District’s non-firefighting vehicles …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20eLearning Videos and Resources
… Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Releases Audits
… Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) … are properly accounted for, that vehicles are used for official state business only, and that DDSOs are properly surplussing vehicles following a process that is fair and complies with OGS requirements. Such …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… The increased use of deferred compensation should create a pipeline of bonuses that will be paid in future years, which … The Comptroller’s estimate is based on personal income tax trends and reflects cash bonuses and deferred compensation …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011