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Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… ask to review and the Treasurer did not provide monthly bank statements, canceled check images and monthly bank reconciliations. Key Recommendations Adopt a system of … Require the Treasurer to prepare, retain and present bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial … in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises … Review and revise the code of ethics and bylaws to include more guidance relating to financial oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Schuyler Heights Fire District , Village of Voorheesville , Willsboro … is being spent appropriately and effectively.” Schuyler Heights Fire District – Controls Over Claims Processing … announced his office completed audits of the Schuyler Heights Fire District Village of Voorheesville Willsboro Fire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it represents a lawful and proper charge. The governing board may require that the … should include: A copy of the approval form for travel or conference attendance (and if the traveler is exceeding the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… an $8.6 billion surplus in the General Fund. For more detail, please see the Governmental Funds Statement of …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataTown of Stanford – Financial Condition (2013M-225)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Village of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations … billed and were unaware of the extent of unaccounted-for water. Village officials have not estimated what part of …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… the year, but did not address negative balances in budget line items. Therefore, the Board’s involvement in and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of Pleasant Valley – Financial Management (2024M-158)
… and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund … plan or reserve policy that provided transparency to taxpayers when funding or using reserve fund balances. Key …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Cooperstown Central School District – Financial Management (2024M-65)
… report – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of … Determine whether the Cooperstown Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… and resulted in the District exceeding the statutory limit on surplus fund balance by $4.5 million, and missing … a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that … amount of surplus fund balance subject to the statutory limit and does not present the District’s spending plan in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Cattaraugus … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyDiNapoli Report Highlights Local Government Reliance on Federal Aid
… New York's municipalities and school districts. In 2015, local governments and school districts outside New York City … $1.7 billion went to funding the city's public schools. "Local governments receive much-needed federal aid that … supported a broad range of purposes, which includes social services, education, transportation, public safety, economic …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the City of Johnstown North Patchogue Fire District Town of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central School … District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, … that led to this arrest.” Michael Moran, 57, served as Captain of the Town of Moriah Ambulance Squad and also worked … Essex County as an Emergency Medical Technician (EMT). As Captain of the Squad, Moran was in charge of processing time …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14k