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Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… so poor, the company could not provide assurance that all cash had actually been deposited. Town of Ithaca – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… DiNapoli’s audit and investigation found the $63,636 cash shortage while examining justice court records. Further …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesXII.7.D Expedite Requests – XII. Expenditures
… When an agency determines the need to expedite voucher processing, it must submit the voucher to the Office of the State Comptroller through the … contact BSE at [email protected] and provide voucher identifying information, including the business unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… the cards may be issued, nor does it specify credit or cash advance limits. The Treasurer paid $837 more than the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli: Former Director Pleads Guilty to Stealing $1,700 From Hornell Partners for Growth
… in Spring of 2021. “This plea was accomplished based on the tremendous effort and work of the Comptroller’s … amount of $1,711. She is due back in court for sentencing on January 3, 2023. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-director-pleads-guilty-stealing-1700-hornell-partners-growthDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… for stealing nearly $7,000 in funds raised by students to support their extra-classroom activities. “Ms. Smoulder … School District’s extra-classroom activities account and attempted to conceal her theft by substituting the stolen funds with checks from …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Court accounting records, including the reconciliation of cash assets and known liabilities, and promptly investigate …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Dunkirk – Justice Court (2013M-106)
… establish procedures to ensure an adequate segregation of cash custody and recordkeeping duties or institute …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… support, duplicate receipts were rarely issued and not all cash was deposited in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152NYS Common Retirement Fund Reports Third Quarter Results
… estate and real assets (8.52%) and credit, absolute return strategies and opportunistic alternatives (5.37%). DiNapoli …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Westerlo – Selected Financial Activities (2013M-323)
… controls over the financial condition of the water district fund and Justice Court operations for the period … an accumulated operating deficit. Furthermore, the water district fund owed the general fund a cumulative balance of … the 2014 budget, which makes it unlikely that the water district fund will be able to begin to repay the general fund …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323City of Lockport – Fiscal Stress (2013M-330)
… inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in its 2012 and 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Police Property Room Inventory (2014-MS-4)
… of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate … January 1, 2012 through December 5, 2013. Background Law enforcement agencies receive or seize multiple forms of … of public confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had policies and …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Canajoharie 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-extraWatervliet City School District – Payroll and Claims Processing (2013M-4)
… illness or personal use, and, in some cases, receive cash payments for a portion of those days that are unused at …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4DiNapoli Releases Municipal Audits
… Town officials have not established future plans for this cash. … New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… in some level of fiscal stress. This includes 16 counties, 18 towns, five cities, 16 villages and 87 school districts. The system uses a 100 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities