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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … officials have not developed policies and procedures to govern budgeting practices and the level of unexpended surplus funds to maintain or developed long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. … where they remained until 2019. "Taxpayers want to know how their taxes compare to other municipalities and whether … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial … technology (IT) for the period January 1, 2010, to January 20, 2012. Background The Town of Parma is located … Key Findings The Board did not allocate adequate revenues to the town-outside-village (TOV) highway fund, which caused …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… $347,875 from special assessments on approximately 200 taxable parcels, generated an additional $176,901 from …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… he lost a check,” said State Comptroller DiNapoli. “Due to my office’s investigation and my partnership with Rockland … held accountable for his actions. My office will continue to protect the pension system from fraud.” Rockland County … commend the hard work of our State partners in continuing to protect Rockland residents from fraud and abuse." Ricardy …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims … The following actions and remedies may be available to the body or official responsible for auditing claims: If … approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal … controls over payroll for the period January 1, 2012 to January 31, 2013. Background Essex County is located in … on appropriating significant amounts of fund balance to finance operations. The County’s enterprise health fund …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … relies on nonrecurring revenue, such as fund balance, to balance its budget. The City could potentially face a … on the 2016-17 fiscal year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … a current multiyear financial plan or capital plan to complement the budget process. Hudson City School District … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and the guidance provided in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency … management practices for the period January 1, 2012 to May 31, 2013. Background The DCIDA was established in 1976 … Board did not design or implement an adequate system to monitor, evaluate, and control benefits and incentives …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … Key Findings The Board did not establish adequate controls to ensure that financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … and sold; prizes purchased and awarded; and the number of attendees at the event. … Newstead Fire Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations … information technology (IT) for the period July 1, 2011, to March 31, 2013. Background The Gloversville Enlarged … $48,998, was for a truck that had no documentation to show the purchase was subject to competition, and five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … of the 17 months we reviewed, with differences ranging up to $300,000 during 2011. The Supervisor’s AUDs did not agree …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee … water board and water authority finances are commingled to the extent that there is no clear division between the two …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… of taxpayer dollars without full disclosure of how these funds will be used. Key Recommendations Develop realistic … procedures related to the establishment and use of reserve funds. Review all reserves and determine if the amounts … manner. Develop a plan for the use of unexpended surplus funds and excess reserve funds identified in this report in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230