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Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)

… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devices

State Agencies Bulletin No. 220

… fiscal year. For Security Supervisors who do not have a full fiscal year in Bargaining Unit 61, the annual minimum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000

Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)

… and regulations and Department policies and procedures.  In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications.  Key Findings We … overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728.  …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018

State Comptroller DiNapoli Releases Municipal Audits

… when warranted and after a thorough review. They avoided $11.3 million in interest and financing costs over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1

Low Income Home Energy Assistance Program – Federal Funding and New York

…     The Low Income Home Energy Assistance Program, commonly referred to as HEAP, is … for equipment repair or replacement and for maintenance, energy efficiency services, carbon monoxide detectors, … The Low Income Home Energy Assistance Program commonly referred to as HEAP is …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program

Professional Development - Auditors

… At the Office of the State Comptroller, we are committed to maintaining a positive image of … certifications and advanced degrees. Many of our auditors are Certified Public Accountants, Certified Internal … the Association of Certified Fraud Examiners. Our auditors are actively involved in these organizations and many hold …

https://www.osc.ny.gov/jobs/professional-development-auditors

City of Glens Falls – Financial Condition (2013M-150)

… 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The … amendments. Although we do not consider the City to be in fiscal stress at this time, the low levels of unexpended surplus funds in the general fund and declining balances in the water and …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Comptroller DiNapoli Releases Municipal Audits

… District ,  City of Glen Cove ,  Spencer Volunteer Fire Company  and the  Watervliet Housing Authority . “In today’s … with the property tax levy limit. Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (Tioga County) … Fire District City of Glen Cove Spencer Volunteer Fire Company and the Watervliet Housing Authority …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Tax Collector Faked Her Personal Tax Payments

… Sheriff’s Office for their hard work and partnership with my staff to bring this individual to justice.” “It is always a pleasure working with our law enforcement … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-payments

City of Lockport -- Budget Review (B1-15-20)

… the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)

… 1, 2013 through June 30, 2015. Background The Rockland Board of Cooperative Educational Services (BOCES) is a public … in Rockland County. BOCES is governed by a nine-member Board of Education elected by the boards of the component … that should have been returned to component districts. The Board has not adopted a written policy that addresses …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation

Wayne Central School District – Financial Management (2012M-229)

… Wayne Central School District Financial Management 2012M229 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229

Maine-Endwell Central School District – Financial Condition (2013M-49)

… were able to do so only by continually appropriating fund balance, resulting in the drastic depletion of the year-end unexpended surplus fund balance from $1.7 million in 2009-10 to just over $64,000 (or … variances. Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49

Skaneateles Central School District – Records and Reports (2015M-154)

… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. Background …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… former court clerk was sentenced to serve six months in jail and pay more than $59,000 in restitution. The Justices …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Town of Sidney – Budget Review (B4-13-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …

https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19

Medicaid Program – Medicare Part D Clawback Payments

… Medicare and Medicaid (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-payments

Town of Minetto – Financial Condition (2013M-284)

… 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the … The Board did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key … basis. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs and …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Sodus Center Fire District – Board Oversight (2017M-108)

… - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for … environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the Treasurer to perform all key aspects of District financial operations …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Village of Addison – Board Oversight (2024M-8)

… totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of …

https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8