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Town of Conesus – Justice Court (2013M-140)
… database system. The Justices did not ensure that all money received was deposited and recorded in a timely manner, … financial records, no one can be certain that all Court money was accurately reported and accounted for. Key … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140State Comptroller DiNapoli Releases School District Audits
… from 2016-17 through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… claims we tested, totaling $967,570, had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… over the Justice Court’s (Court) financial operations and the Highway Department’s payroll for the period January … The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is … $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Rensselaerville – Financial Operations (2012M-168)
… the Town did not properly account for property and sales tax revenue. The Supervisor did not maintain complete, … for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if … Board of Trustees of the Freeholders and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted … to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The Trustees …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Laurens – Budgeting Practices (2013M-204)
… flood related revenues and expenditures separately from normal operating revenues and expenditures in order to facilitate the accuracy in budgeting for normal operations, and to better quantify the effects of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Spencerport – Financial Management (2013M-134)
… population of approximately 3,600. The Village is governed by an elected Board of Trustees, which comprises a Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Albany City School District – Separation Payments and Information Technology (2012M-251)
… aid. Key Findings During the audit period, 32 employees left District service and received separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Westerlo – Selected Financial Activities (2013M-323)
… costs. There was no documentation to confirm that Justice Carl performed monthly bank reconciliations. We also found …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Akron Fire Department – Financial Activities (2014M-196)
… of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial … activity was properly recorded and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… of approximately 600 residents. The Town is governed by an elected five-member Town Board. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Binghamton City School District – Information Technology (Broome County) … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… board adopted budgets that underestimated revenues (until 2019), overestimated appropriations and failed to use most of … fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. In addition, the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town 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-209Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… bank statements with Department records and reports bank account activity to the Board monthly and annually. The … bank statements with Department records and reports bank account activity to the Board monthly and annually. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of … March 31, 2012, the Company received approximately $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Examples – Article 14 Benefits
… public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 … member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have had …
https://www.osc.ny.gov/retirement/publications/1644/examples