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Village 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-392Geneva Housing Authority – Cash Receipts (2015M-160)
… the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user access rights …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160City of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had surplus balances totaling $3.4 million, $2.4 million of which must be transferred to the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… from local taxpayers,” Comptroller DiNapoli said. “I thank DA Wetmore and the State Police’s Bureau of Criminal Investigation for working with my office to fight fraud and protect the public trust.” …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) … responsible for promoting the health, welfare, and safety of the people of New York State through issuing licenses and permits for … To determine whether the Division of Alcoholic Beverage ControlState Liquor Authority has …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases School District Audits
… officials are using debit cards for cash disbursements. Waverly Central School District – Financial Operations (Tioga …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Gates Fire District – Audit Follow-Up (2024M-10-F)
… and Gates in Monroe County. The elected five-member Board is responsible for the general management and control of … financial and capital plans. The Board-appointed Treasurer is the District’s chief fiscal officer and is responsible for the custody, receipt, disbursement and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… basic accounting records and reports or provided regular financial reports to the Board. Perform a thorough audit of … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and … The District provides fire protection and emergency services to the Town of Fallsburg in Sullivan County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background The … The purpose of our audit was to determine if District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsWest Valley Central School District – Financial Management (2013M-178)
… and use of all reserves in the annually adopted budget plan to provide increased transparency for the District’s voters. Develop and implement a plan for using the reserve fund surplus balances identified …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
Determine whether WaylandCohocton Central School District District officials properly managed and monitored building access accounts and badges
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andPlainville Fire District - Audit Follow Up (2021M-31-F)
… Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the … online banking, investments, procurement, travel and conferences, fund balance, reserves, credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
… Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, … monies from one or more federal HUD programs. We have been informed by the United States Department of Housing and Urban …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Auditor, Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it … record for the third consecutive year for the most unclaimed funds returned in one year totaling $452 million. … our website." There are currently more than 35 million unclaimed funds accounts, some dating back to the 1940s. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyIII.7 Data Quality – III. Statewide Financial System (SFS)
… Build process, including but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityCity of Saratoga Springs – Financial Condition (2012M-201)
… the City’s operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general fund, $2.9 … to $6.2 million on December 31, 2011. As of October 31, 2012, the fiscal year 2012 general fund budget of $37.2 million appears on track …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201