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Opinion 92-47
… surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in a separate … ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal Audits
… could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. Auditors …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207What is the Real Property Tax Cap?
… the Tax Cap. Local government boards must pass a local law or resolution by at least a 60 percent vote to override …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Greenville Fire District #1 – Board Oversight (2014M-376)
… Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, … Reserve funds were not properly established. Claims were paid prior to Board review and did not contain itemized … Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … five-member Town Board. Operating budget appropriations for 2017 total approximately $101 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … of five elected members. The District’s general fund budget totaled approximately $744,000 for the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 population of … Legislature. General fund budgeted appropriations for 2017 totaled approximately $99 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… sensitive information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. … procedures to address disaster recovery, disposal of electronic devices, data back up and password security … access rights, disaster recovery, backups, disposal of electronic devices and password security management. Provide …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were … Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Town of Minetto – Information Technology (2022M-9)
… and unused local user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency … are disabled in a timely manner. Adopt written procedures for user accounts and permissions and a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectGeneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Madison County - Claims Audit and Payment Process (2019M-142)
… designed and operating effectively. Key Findings The Board of Supervisors (Board) and the Board of Health (BOH) did not audit their respective claims before payment. Our review of 382 claims totaling $3.5 million disclosed that 121 claims …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142