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Middle Country Public Library – Treasurer (2015M-291)
… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an … that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire … adequate oversight of the Company’s finances; as a result, it appears the Treasurer was able to misappropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those … period, $4.8 million of unexpended surplus funds were used to fund the capital reserve fund. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialMorris Central School District – Financial Operations (2015M-251)
… claims processing procedures and fund balance management for the period July 1, 2014 through August 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.5 million. … liabilities. Key Recommendations Ensure that BOCES’ claims for goods and services are audited and approved by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… at the District. Key Findings District officials did not properly bill tuition for nonresident foster care … had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsTown of Castile – Tax Collection Remittance (P1-24-23)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Town of Covington – Tax Collection Remittance (P1-24-24)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… complete report – pdf] Audit Objective Determine whether the Town of Middlebury (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Albany County Department of Weights and Measures , … Financial Operations (Livingston County) The company board does not provide adequate oversight of financial activities. … foreign fire insurance report for 2012, as required, and does not maintain separate records of expenditures from these …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… including negative appropriations totaling $663,254. Those funds were identified as “2021 budget challenge” across … Rescue Plan Act of 2021. The timing of the receipt of funds from the Act is uncertain at the time. Once received, … whether these points were redeemed to benefit the town. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsWayne County – Financial Management (2012M-249)
… our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, … Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The County is … developed budgets containing unrealistic estimates, and maintained substantial fund balances that were not …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report … years 2013 and 2014. The objective of our examination was to determine if the Department continued to improperly … between an employee’s residence and official station is considered commuting and is not reimbursable. The official …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesTravel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale … September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology