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Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by … as required by the Agreement. … Child Development Center of the Hamptons Charter School Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … has not implemented adequate compensating controls to address the lack of segregation of duties performed by the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… not disbursed these funds in a timely manner in accordance with the policy. As of July 2013, the balance in the victims’ …
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
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper … they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… of their water distribution system, enhance the financial health of the Village’s water fund and preserve water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… the form of commercial paper or Bond Anticipation Notes (BANs). Click here to download the table below as a Microsoft … Bond Anticipation Notes (BAN’s) Proceeds from the sale of BANs by New York State. 36206 Commercial Paper Proceeds from … in the form of commercial paper or Bond Anticipation Notes BANs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsTown of Davenport – Financial Operations (2013M-62)
… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… was to determine if the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly managed extra-classroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… 30, 2013 to reduce the general fund’s unrestricted fund balance to be within the legal limit. The District has not … service fund should be transferred to unrestricted fund balance in the general fund. Develop a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … budgeting practices resulted in operating surpluses. To reduce fund balance, the Board appropriated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… taxes were levied than necessary to fund operations. In the 2020-21 through 2022-23 fiscal years included in our audit period: The Board-adopted budgets made it … not necessary or reasonably funded and the debt reserve in the debt service fund had $337,777 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… totaling $94,562 and inappropriate and unauthorized payroll payments totaling $341,992 (see Village of Addison – Payroll (2024M-12) ). She also did not maintain complete and … records, provide financial reports to the Board, file payroll reports or remit biweekly withholdings in a timely …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Treasurer did not keep a complete and accurate account of all receipts and disbursements, did not prepare an annual … reports that did not include financial information for all of the Department’s units. The Treasurer did not file IRS …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial