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Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationOpinion 92-52
… and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and Investments (joint investment with … a cooperative agreement for the joint investment of its funds with the funds of other public authorities and …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdfMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
audit, school, middle country, extra-classroom activity
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/middle-country-central-school-district-2022-160.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfPlattekill Public Library – Procurement and Investment of Funds (2020M-143)
Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/plattekill-2020-143.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
Determine whether extra-classroom activity (ECA) funds were properly collected, recorded, deposited and disbursed.
https://www.osc.ny.gov/files/local-government/audits/pdf/bethpage-2019-213.pdfCollection and Use of Oil Spill Funds (Follow-Up) (2017-F-13)
To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds (2014-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f13.pdfNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-colonie-2019-144.pdfTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extra-classroom activity funds were deposited complete and in a timely manner, and whether all disbursements were properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-229.pdfVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer.
https://www.osc.ny.gov/files/local-government/audits/pdf/cobleskill-2018-47.pdfDiNapoli: Potsdam Audit Finds Missing Court Funds
The former justice court clerk in the town of Potsdam was arrested for embezzling $117000 after an audit found she manipulated court accounting records and pocketed cash receipts according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsCollection and Use of Oil Spill Funds
To determine if the Department of Environmental Conservation is collecting all fees due the New York Environmental Protection and Spill Compensation Fund in
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner … and are in the process of reuniting the owner with their funds. Rules about deducting mailing costs First class … 125 for more details. … Companies that hold abandoned funds must attempt to contact the rightful owner of the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsAllocation and Budgetary Controls Over Unrestricted Funds
… initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and … budgetary controls over allocations of unrestricted funds. Background The Research Foundation for the State … assessment process, about $30.9 million in unrestricted funds were allocated to the Research Foundation's central …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsConservation Fund – Sources and Uses of Funds
To determine whether Conservation Fund Fund revenues are accounted for properly and whether expenditures made from the Fund are consistent with applicable Sta
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsIX.9 Administrative Recoveries - Transfers to Other Funds – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9-administrative-recoveries-transfers-other-fundsXVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… FUNDS GENERAL FUND SFS Fund Value Fund Title 10000 Local Assistance Account 10050 State Purposes Account 10100 … Youth Vocational Education Account 55200-55201 Joint Labor/Management Administration Account 55250-55252 Audit and … Tuition Reimbursement Fund 20500-20501 NYS Local Government Records Management Improvement Fund 20550-20551 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafr