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Campbell-Savona Central School District -- Budget Review (B2-14-11)

… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit … Key Findings Based on historical trends and current fiscal year expenditures, the District’s projected expenditures for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Elwood Union Free School District – Electronic Transfers (2014M-133)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … indicated they have initiated corrective action. … audit white creek town …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund

… Despite recent significant payments to the federal Unemployment Trust Fund (UTF), New York is one of … balance is second only to California, according to a new analysis  by State Comptroller Thomas P. DiNapoli. As … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fund

Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)

… Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage and implement designated … community development projects or redevelopment plans in the City of Rochester. The Land Bank, which is governed by …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

State Comptroller DiNapoli Releases Municipal Audits

… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Tupper Lake Central School District – Records and Reports (2021M-14)

… account for and close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14

State Comptroller Releases Municipal Audits

… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Introduction – Travel and Conference Expense Management

… expenses to employees even when the local government or school district's credit card was used for these expenses. Extension … conferences for personal reasons at local government or school district expense. Missing or insufficient …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It

… it. It’s too late for federal help to assist the MTA this year, forcing it to borrow almost $3 billion to get through …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-it

Village of Suffern – Budget Review (B21-6-2)

The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202122 fiscal year

https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2

Village of Albion – Water and Sewer Rents (2013M-108)

… water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is located … not properly segregate the duties of the water clerk. As a result, the water clerk billed, collected, recorded, …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

State Comptroller DiNapoli Releases Municipal Audits

… County) The board did not ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling $18,124 without adequate supporting …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1

Town of Benson – Financial Condition (2013M-77)

… had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the … basis and make applicable budgetary amendments. As a result, the Town has realized negative fiscal trends in its …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77

Town of Amenia – Leave Accruals (2013M-361)

… respectively. Key Findings Internal controls in the payroll department were generally operating effectively. We tested payroll payments for all 54 employees, including full-time, …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361

Jericho Union Free School District – Financial Management (2016M-328)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … officials overestimated budgeted appropriations by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Port Jervis City School District – Financial Condition (2022M-152)

… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… vehicles during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with a …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93