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DiNapoli: Central NY Village Official Stole More Than $100K
… the Albion town board work with law enforcement to recoup the misappropriated funds and consult with the former … agent to determine if the town can submit a claim to recoup any of the losses. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kComptroller DiNapoli Releases Municipal Audits
… Cohoes Housing Authority – Internal Controls Over Payroll (Albany County) There is inadequate oversight of the authority’s payroll processing and accounting for leave accruals. The office administrator performed all payroll functions with little or no supervision. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Chad Daley, 52, for allegedly stealing over $8,000 from a nonprofit that maintains snowmobile trails in the … of Chad Daley 52 for allegedly stealing over $8000 from a nonprofit that maintains snowmobile trails in the Adirondacks …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bethpage Fire …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… services. Village of Deposit – Disbursements and Real Property Tax Enforcement (Delaware County) The board did … began to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains … a cash disbursement policy. City of Yonkers - Fiscal Agent Act Compliance (Westchester County) The city's 2018-19 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDepew Union Free School District – Investment Program (2023M-77)
… – pdf] Audit Objective Determine whether Depew Union Free School District (District) officials developed and managed a … audit depew school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77IX.12.M Journal Vouchers – IX. Federal Grants
… for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency disbursed for program purposes. These … to state fund appropriations. However, these must be the exception and not the norm since such journal transfers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersLongwood Public Library – Bank Account Management (2015M-309)
… our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Schodack Central School District - Extra-Classroom Activities (2019M-85)
… auditor does not review ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed … policy. Student treasurers were not always involved with maintaining club accounting records. Key Recommendations … faculty auditor reviews ECA records to ensure compliance with the Regulations. Ensure that the central treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Covert – Financial Management and Justice Court (2015M-180)
… and maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are numbered, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Village of Irvington – Selected Financial Activities (2015M-265)
… which has approximately 6,500 residents, is governed by an elected five-member Board of Trustees. Budgeted … amount owed to the Village. Key Recommendation Request a copy of all amendments to the agreements for which the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Town of Broadalbin - Records and Reports (2018M-63)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Town of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Henderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … 20, 2025, the outstanding AFRs were between 171 and 1,998 days late. The Board did not ensure that an annual audit of … of New York State Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Town of Lockport – Building Permit Fee Collections (2025M-56)
… – pdf] Audit Objective Did the Town of Lockport (Town) Building Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
Hinsdale Central School District ExtraClassroom Activities 2017M244
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections … Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
Newcomb Central School District ExtraClassroom Activity Fund 2015M127
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310