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Town of Summit – Town Clerk (2024M-51)
… Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were … a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section … the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Livingston County Probation Department – Financial Operations (2016M-404)
… period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a … by the Board of Supervisors, which comprises 17 elected Livingston County Town Supervisors. The Livingston County Probation Department assists in reducing …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts … totaled approximately $234,000. Key Finding Documentation is not maintained to verify the amounts that should have been …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsLGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… Reports 2018-19 Performance Measurement Report 2017-18 Performance Measurement Report 2016-17 Performance … 8, 2013 Meeting Agenda August 22, 2012 Meeting Agenda July 14, 2011 Meeting Agenda July 11, 2011 Meeting Agenda June 29, 2011 Meeting Agenda …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plansDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… said DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In … P DiNapoli today announced his office completed audits of the Town of Goshen Town of Hague and Seaford Fire District …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Halts $24 Million in Suspicious Tax Refunds
… refundable credits based on incorrect information such as fake or inflated number of dependents or understated income. … Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs … following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards: 10.542 Pandemic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal … allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … December 31, 2012. Background Aspire provides a wide range of services to children with disabilities from birth through …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben … process. While Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail … are approved prior to payment and supporting documentation is properly maintained. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… solid waste management facilities and to contract with Franklin County, other municipalities, state agencies, … reviewed, the amount of collections recorded did not agree with the corresponding deposits made. Key Recommendations … collected as recorded in the system and on manual receipts with the amounts deposited and investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 … Ensure that the Department’s computerized financial system is updated to prevent the modification and deletion of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and … payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Gouverneur Central School District – Financial Management (2016M-351)
… 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351School Districts’ Energy Performance Contracts (2013-MR-1)
… An EPC is an agreement with an energy services company in which energy systems are installed, maintained or managed … energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight districts in this audit had nine EPCs that were initiated between …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Albany City School District – Separation Payments and Information Technology (2012M-251)
… 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of Education which comprises seven … situations and that management and staff understand how it is to be executed. Finally, we found that all employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Dunkirk – Justice Court (2013M-106)
… and reconcile Department of Motor Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106