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Town of Dunkirk – Justice Court (2013M-106)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … manner and dismissed tickets were not always reported to the JCF. The Board did not conduct an effective audit of … Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly reported as paid or …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)

… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located …

https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013m

Aspire of Western New York – Compliance With the Reimbursable Cost Manual

… by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with … in costs that did not comply with SED’s requirements for reimbursement. The costs included $5,262 in consultant … if warranted, make the necessary adjustments to Aspire’s reimbursement rates. Remind Aspire officials of the pertinent …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0

Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)

… project applications in a consistent manner; ensure the approval process for each project is adequately documented, and any analysis in arriving at an approval decision is based on verified information. Review … update the UTEP to include specific criteria for project approval and recapture of benefits. Include detailed …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project

Almond Volunteer Fire Department – Cash Shortage (2014M-113)

… own established bylaws. The bylaws establish the governing body with the following positions responsible for Department … required to be maintained and reported to the governing body. Department officials had not audited the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113

City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)

… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … Have a written agreement with the Beacon City School District for delinquent school tax collection. Develop a …

https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012m

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

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

… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ … and deposited timely. Maintain control of the signature stamp. Assign someone independent of the cash receipts and …

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

Comptroller DiNapoli Releases School Audits

… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … District – Selected Payroll Practices and Information Technology (Suffolk County) Time and attendance records are …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits

Town of LeRay – Justice Court (S9-14-5)

… approximately $443,900 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings The … has not been remitted to the Town as required; and the traffic violations reported to the Department of Motor … intact and in a timely manner. Ensure that the Justices report and remit all applicable revenues to the JCF. Transfer …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)

… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348

Comptroller DiNapoli Releases Municipal Audits

… note. The proposed budget complies with the property tax levy limit. Walworth-Seely Public Library – Board … and provide taxpayers with better access to the financial workings of government. …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1

Former West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village

… Jefferson County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James … government,” DiNapoli said. “Ms. Ennis allegedly betrayed her community’s trust and now will be held accountable. My … were uncovered during an audit by DiNapoli’s office last year, the Comptroller launched an investigation and partnered …

https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-village

Comptroller DiNapoli Releases School Audits

… reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two reserve …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1

Cooperative Information Technology Services (2012MR-1)

… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings for local governments. Schoharie County has …

https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1

Village of Catskill – Financial Condition (2014M-134)

… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134