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Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … that 89 inactive probationers owe at least $9,710, but as much as $58,260, to the County for unpaid DWI administrative …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)

… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-and

Sullivan County – Fiscal Stress (2013M-81)

… includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s total 2013 …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81

Accuracy of Reported Discharge Data (Follow-Up)

… 74, therefore, should have been classified as dropouts. By classifying them as discharged, DoE’s reported graduation …

https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-follow

City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)

… has a population of approximately 11,000. It is governed by a Mayor and an eight-member City Council. The Council …

https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140

Attica Central School District – Financial Management (2016M-127)

… 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, … in compliance with statutory provisions. … Attica Central School District Financial Management 2016M127 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127

Hempstead Union Free School District – Management of District Resources (2014M-253)

… in Nassau County. The District, which is governed by an elected five-member Board of Education, operates 10 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m

The Ex-spouse’s Payments – Divorce and Your Benefits

… to mandatory retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are …

https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments

Newark Central School District – Financial Condition and Claims Processing (2016M-267)

… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total approximately $47.6 … a reserve plan which details the District’s intentions for funding reserves, determines how much should be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processing

Waverly Central School District – Financial Condition (2013M-148)

… the amount available to appropriate. However, very little of the planned amount was used because, for the same …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148

Shelter Island Union Free School District –Financial Condition (2014M-132)

… July 1, 2012 through December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… Albany County is located in eastern New York State and has a population of approximately 303,000. The County … The Albany County Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Selected Aspects of Discretionary Spending

… required. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of Discretionary …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to … duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2

Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)

… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m

Town of Rensselaerville – Financial Operations (2012M-168)

… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Franklin Square Water District – Life Insurance Policies (2013M-127)

… fiscal year was over $2.5 million, generated primarily from water usage charges and real property taxes. The … counsel and the insurance broker to take steps to ensure all insurance policies are in compliance with legal …

https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127

State Comptroller DiNapoli Releases School District Audits

… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits