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Town of Conesus – Justice Court (2013M-140)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting … required, and promptly recorded in the accounting records. Submit the monthly reports to the JCF in a timely manner, as …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140

Italian Heritage Month Reception

… Calandra Italian American Institute (Queens College/CUNY), for reflections on Dante; and a musical performance by acclaimed Italian Tenor Luciano … of the event is available below. Select the play icon to get started. Follow us on Instagram , Facebook and Twitter …

https://www.osc.ny.gov/events/italian-heritage-month-reception

Police Property Room Inventory (2014-MS-4)

… to a loss of public confidence and trust. Key Findings All 10 of the law enforcement agencies we audited had …

https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4

Village of New York Mills – Justice Court (S9-14-4)

… in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

City of Poughkeepsie – Budget Review (B6-17-1)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for … appropriations also include $1.6 million in unsupported allocations to other City departments for overhead services. …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

King Center Charter School – Purchasing (2013M-215)

… Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or … and when items must be competitively bid. The policy also does not address threshold amounts under which approval can …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

North Greenbush Common School District – Budgeting (2016M-112)

… Purpose of Audit The purpose of our audit was to examine the District’s budgeting … Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … grade and then pays tuition for its students to attend one of four other school districts, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112

Fund Financial Data – 2023 Financial Condition Report

… available to pay current obligations (or will be soon). Funds represent sources of funding and spending for … purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted … due to the implementation of GASB Statement No. 84, Fiduciary Activities, and an immaterial correction related …

https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data

Pension Payment Calendar

… below). Keep your banking information up to date with Retirement Online . It’s the fastest way to update your …

https://www.osc.ny.gov/retirement/retirees/pension-payment-calendar

DiNapoli Issues Fiscal Stress Scores For Upstate Cities

… Thomas P. DiNapoli today announced fiscal stress rankings for several upstate cities. With today’s announcement, … system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … their community’s true financial picture. But our work is not done. The value in our system will be borne out over time …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-cities

Town of Rutland – Town Clerk/Tax Collector (2025M-19)

… in the records, it is unclear whether eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections totaling $8,224 were deposited in a timely … bank reconciliations and accountability analyses (compare cash on hand with known liabilities) to help identify and …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19

State Comptroller DiNapoli Releases Municipal & School Audits

… following local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The … 45 assets had an incorrect location recorded. Village of Madison – Collections (Madison County) The clerk-treasurer accurately recorded …

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0

Opinion 2004-4

… -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in … §800(3): If the compensation paid to the law partner of a school board member, who is engaged by the school district as its attorney, is not mixed with other revenues of the partnership, and if the board …

https://www.osc.ny.gov/legal-opinions/opinion-2004-4

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… funds from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling … adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… Purpose of Audit The purpose of our audit was to review internal controls over the Department’s cash disbursements process for the period June 1, 2013 … and we did not note any questionable bank withdrawals or payments. Key Recommendations There are no recommendations as …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

City of Tonawanda - Information Technology (2018M-146)

… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

City of Yonkers – Procurement of Professional Services (2017M-268)

… Purpose of Audit The purpose of our audit was to determine whether officials sought competition when … not seek competition when procuring professional services from 22 providers totaling approximately $9.2 million. Key … and Supplies should revise its procurement policy to require City officials to seek competition when …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268