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Town of Somers – Justice Court (2013M-198)
… the clerks deposit all moneys received in an official bank account within 72 hours of collection, as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198State Comptroller DiNapoli Statement on MTA 2023 Budget
… the Metropolitan Transportation Authority’s (MTA) adoption of its 2023 budget : “The 2023 budget adopted by the MTA … DiNapoli’s open data initiative, search millions of state and local government financial records, track state … the Metropolitan Transportation Authoritys MTA adoption of its 2023 budget …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… that referees did not always properly report and account for foreclosure funds. Referees deposited surplus …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mReview of Collecto, Inc
… various commission rates based on the amount collected by account type and size. Key Findings Of the $29,288 we …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incPelham Union Free School District – Information Technology (2021M-134)
… user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key … to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Columbus – Budget Development Practices (2012M-225)
… that take actual past revenues and expenditures into account. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town … when procuring goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: … services, including professional services. Ensure payments for purchases using State or county contracts agree with …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… not file an accurate 2013 annual financial report with the State Comptroller. The Town improperly budgeted and allocated … presented in the annual financial report to the State Comptroller is accurate. Budget and account for sales …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mEldred Central School District – Budget Review (B4-15-3)
… to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in building aid …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Lindenhurst Union Free School District – Credit Cards (2016M-179)
… meeting. Ensure that credit card maximum spending and account credit limits are in accordance with the limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Throop – Highway Department (2021M-115)
… Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Red Hook Central School District – Inventories (2023M-133)
… whether unauthorized E-Z Pass charges occurred. Because the District did not adequately monitor and safeguard fuel … We found that officials did not: Adequately secure the District’s unleaded gasoline and diesel fuel tanks. … and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133City of Rensselaer – Accounting Records and Reports (2023M-26)
… to allow the Common Council (Council) to effectively manage financial operations and capital projects. Key … were not sufficient to allow the Council to effectively manage the City’s financial operations and capital projects. … Ensure monthly reports are provided summarizing financial activities. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. DiNapoli. … deposits instead of depositing them in the clerks bank account according to State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… monthly analysis reports from the bank, along with monthly account reconciliations. Alternatively, consider using an … to your local government or school district’s bank account. Set up electronic funds transfer (EFT) with the bank …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli Releases State Audits
… business purposes. However, about $39,000 of the account expenditures took place without evidence of required … School had poor controls over its general school fund bank account. In addition, auditors concluded that the school …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-audits