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Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Comptroller DiNapoli Releases Municipal Audits
… of the billing clerk reviewed the billing registers and cash collections were not deposited in a timely manner or …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Ellery – Justice Court (2014M-269)
… Findings The Clerk controlled all aspects of the Court’s cash collection, recording and reporting processes with …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … recorded and approved by the firm without the Supervisor’s review or oversight. The Supervisor also compromised the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of Wayne – Justice Court (2013M-52)
… missing money and take action to recover the amount of the cash shortage. Maintain an accurate, up-to-date accounting of …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of North Haven – Collections (2024M-99)
… totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and OSC auditors could …
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-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of … for the Village’s day-to-day financial activities, which include processing cash receipts, disbursements and …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… State buildings or facilities. 52036 H&C Commodity – Oil #4 & #6 Oil #4 used to heat or cool State buildings or facilities. 52038 … renewal notices, etc. using US Postal Service and priority or overnight delivery services. NOTE: costs for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 92-1
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages (collection of … Municipal Law, §106, the securities of certain public benefit corporations also may be deposited for the withdrawal … p 128). Therefore, when obligations of a public benefit corporation are tendered for deposit, it is incumbent on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Pekin Fire Co. President Dipped Into Bell Jar
… and the New York State Police, Amacher allegedly pocketed cash for his own use. “Mr. Amacher literally had his hands in …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarComptroller DiNapoli Releases School Audits
… with accurately completed bank reconciliations, monthly cash reports, up-to-date quarterly budget status reports and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… Officials generally ensured that the extra-classroom cash receipts and disbursements were properly safeguarded. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Sandra Riley pleaded guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees … the theft of public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, … Sentencing is scheduled for March 2. Riley is expected to be sentenced to jail time, probation and payment of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… and expenditure (subsidiary) ledgers and general ledger cash accounts and provide the Board with monthly reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… The board did not adopt policies and procedures for cash receipts and disbursements, processing of user charges, …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsLocust Valley Water District – Budgeting (2013M-179)
… internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … of Mill Neck and Matinecock. The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The … The Board frequently over-estimated budgeted expenditures for the 2009 through 2012 fiscal years, and also appropriated …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179XII.6.L Replenishing an Advance Account – XII. Expenditures
… how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create … voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find … if the Business Unit purchased stamps with funds from an advance account, the Business Unit should process a voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-account