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State Comptroller DiNapoli Releases Municipal Audits
… provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Lake George – Records and Reports (2024M-82)
… balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Purpose of Audit The purpose of our audit was to determine if Company controls were adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background The Ridgeway Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialMonroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… 1, 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The … Norwich City School District Financial Condition and Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsReport on the State Fiscal Year 2010-11 Executive Budget, February 2010
The Executive has proposed a spending plan that relies heavily on recurring spending cuts and revenue actions to produce a cash balanced budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2010-11.pdfDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… A North Country court clerk is accused of pocketing more than $5,400 from the Bombay Justice Court while the other court clerk was absent, according to … A North Country court clerk is accused of pocketing more than $5400 from the Bombay Justice Court …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesComptroller DiNapoli Releases Municipal Audits
… work. In addition, the town’s annual independent audit did not assess internal controls, ensure that financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Town of Shelby – Financial Management (2012M-206)
… assets by $1,442 at June 29, 2012. We identified the cause for $560 of the shortage; however, the cause of the remaining $882 has not been identified. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Comptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … Clerk The Court reported collecting approximately $636,000 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Emerging Manager Definition and Life Cycle
… Emerging Manager Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in … of asset class considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… which include processing cash receipts, disbursements and payroll. The Board appointed a Deputy Treasurer (Deputy) who …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… bank reconciliations, the Board cannot be assured reported cash balances are accurate. The Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17