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Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … for 2013 total $515,226. Key Findings The Clerk did not issue press-numbered duplicate receipts for cash …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… the internal controls over collections and disbursements for the period April 1, 2015 through August 31, 2016. … Volunteer Fire Company provides fire protection services for the Town of Chester, Warren County. The Company is … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… charged with grand larceny and corrupting the government for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. … the New York State Police and Hamilton County District Attorney Christopher C. Shambo for working with my office to …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyRome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Town of Crawford – Town Clerk (2021M-82)
… – pdf] Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former Clerk did not … and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Sherburne-Earlville Central School District – Financial Management (2024M-61)
… under which reserves will be used or replenished. From 2020-21 through 2022-23, the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable life by an average of almost …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… remit or report collections. As a result, officials do not have assurance that all collections are accounted for, … Prepare accurate monthly reports and remit collections to the Supervisor and other agencies in the appropriate … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… January 1, 2011 through December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, … that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialBarnard Fire Department – Financial Controls (2015M-134)
… cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight duties … prepared required annual financial reports. No Board or Committee members audited bills before they were paid. Key … for cash receipts and disbursements. Appoint a Finance Committee to perform the key financial duties as stated in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialPayroll Improvement Project Bulletin No. PIP-012
… PayServ to PeopleSoft version 9.2 (v 9.2) on March 15, 2021. In order to reduce customizations, improve processing, … in this bulletin will be effective at Go Live on March 15, 2021. Addl Pay Proration In v 9.1 the system is not able to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… Despite having the fourth-largest construction sector in the nation, New York state is one of … by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … by 2.6% ($572 million) in 2024 as demand remains low. Residential construction spending fully recovered from the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, as a rule, the … offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a … town and for maintaining a building used as the town hall are raised by taxes levied on a townwide, or town outside …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 89-42
… LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, … letter concerning the investment of village funds in short term United States Treasury bills under a system known as … the propriety of investing village funds in short term United States Treasury bills under a system known as …
https://www.osc.ny.gov/legal-opinions/opinion-89-42New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest … and the balance of the State spiked upward in April 2020. At that point, and in the months immediately before, the …
https://www.osc.ny.gov/reports/covid-19-february-3-2021