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Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June 5, 2014. … the Board can inform the Supervising Judge of the Judicial District, the Office of Court Administration, or the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lackawanna City School District – Financial Condition (2014M-119)
… over $12.4 million. The District had an unexpended surplus funds deficit of $1.4 million at the end of the 2012-13 … District will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and … Develop a realistic plan to accumulate unexpended surplus funds, within the legal limit, so that the District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The … in place of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… auditing process for the period July 1, 2014 through June 30, 2016. Background The Newark Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in … actually used less than $1.9 million of the appropriated fund balance during this period. As a result, the District … use of unexpended surplus fund balance in a manner that benefits the District taxpayers. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268XVI.4.A Cash and Investments – XVI. Financial Reporting
… bearing deposits with financial institutions. The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank deposits may be under the joint custody of the … State’s cash and investment activities. The following is a list of the disclosures required by GASB Statement No. 40: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Fiscal Year 2022-23 Enacted Budget Analysis
… May 2022 PDF Version The New York State Budget for State Fiscal Year (SFY) 2022-23 was adopted … agencies, not-for-profit organizations and other vendors by validating that a contract’s costs are reasonable, its terms are favorable to …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisVillage of Ballston Spa - Financial Condition (2017M-256)
… [read complete report - pdf] Audit Objective Determine whether the Treasurer … records and the Board effectively monitored the Village’s financial condition. Key Findings The Treasurer did not … and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … face values totaling $400,000 for its four administrators. State law does not authorize water districts to offer whole … – Tourism Promotion Services (2014M-61) The county’s contract for promoting tourism did not include clear goals, …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former West Ghent Volunteer Fire Company Treasurer Who Embezzled Funds to Bankroll Personal Business
… treasurer, for embezzling fire company money to bankroll her personal business. Cesternino was sentenced to 30 days in … was sentenced by the Honorable Richard M. Koweek following her guilty plea to Falsifying Business Records in the First … firefighters bravely serve our communities – and it’s reprehensible that someone would pocket the very funds that …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases School Audits
… his office completed audits of the Dryden Central School District , New Rochelle City School District , Port …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Bemus Point Central School District - Financial Management (2019M-216)
… than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Former Treasurer of Putnam Engine & Hose Co. of the Port Chester Volunteer Fire Dept. Pleads Guilty to Embezzling More Than $38,000
… New York State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … and George P. Beach II, Superintendent of the New York State Police, announced today the arrest and guilty plea of … assigned to U.S. District Judge Nelson S. Román. New York State Comptroller Thomas P. DiNapoli said: "Former treasurer …
https://www.osc.ny.gov/press/releases/2018/12/former-treasurer-putnam-engine-hose-co-port-chester-volunteer-fire-dept-pleads-guilty-embezzling-moreRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… do not significantly offset the earnings from the extra investment income. Explore contracting with a bank for the … Maximize Interest Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce … to be needed in the near term). Establish a formal investment policy, if you haven’t already, to guide your …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… State Comptroller Thomas P. DiNapoli along with Attorney … of approximately $30,000 in public campaign funds and state grant money. The jury found Wills guilty of one count …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… found they failed to properly manage overtime paid by funds from the American Recovery and Reinvestment Act (ARRA), … network and we must be good stewards of those funds. The MTA should take a harder look at wasteful spending … Metro-North audit examined whether $72.3 million in ARRA funds were used efficiently and for authorized purposes at …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-funds