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XVI.3 Overview – XVI. Financial Reporting

… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … which maintain their own accounting systems but which report pursuant to State laws and regulations promulgated by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overview

Village of Frankfort – User Charges (2014M-117)

… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Mohawk – Records and Reports (2013M-113)

… audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed … the Town Board which comprises four elected Board members and an elected Town Supervisor. The Town’s 2013 adopted …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

City of Olean – Budget Review (B1-13-2)

… The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Patterson – Justice Court Operations (2020M-63)

… and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

Town of New Albion – Justice Court Operations (2014M-161)

… bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and omissions …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth

… for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New … by claiming that she distributed additional festival cash to local charities, but depositing at least $1,711 into her personal bank account. Stevens worked at HPG from 2014 to 2018, and is the Almond town clerk in Allegany County. …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growth

DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village

… “Nancy Berger treated the village as her personal bank account and abused the public’s trust,” DiNapoli said. “I …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-village

Montauk Union Free School District – Information Technology (2022M-137)

… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)

… of developing the property. This would include taking into account the struggles of developing and attracting businesses …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneonta

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… The Board did not provide oversight of water and sewer account adjustments. The Board has not established policies …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… to non-players the number of tickets given to non-players is most likely greater. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Town of Ballston - Water Fund Financial Operations (2023M-60)

… water purchased or delivered with water used and could not account for water totaling $300,000. To meet minimum purchase …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Town of Glen - Water and Sewer Operations (2023M-167)

… revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board adopts the water …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… Key Recommendations Ensure that all ECA activity is performed and recorded in compliance with the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… Develop and implement policies and procedures to properly account for portable electronic devices issued to new hires …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)

… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188