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Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition … The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

Town of Wright – Financial Operations (2014M-277)

… records. Key Recommendations Adopt realistic budgets based on prior years’ actual results and current and future known …

https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277

Shelter Rock Public Library District – Bank Reconciliations (2015M-249)

… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249

Incorporated Village of Garden City – Check Signing (2021M-39)

… if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and … if the Incorporated Village of Garden Citys Village check signing process complies with Village policy …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

Town of Kiantone – Town Clerk (2014M-273)

… audit was to review the processes and procedures over Town Clerk operations for the period January 1, 2013 through … appropriations for 2014 totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did not record or deposit collections in a timely …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273

Town of Niskayuna – Water Operations (2013M-328)

… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … our audit was to review the Towns internal controls over water operations for the period January 1 2012 through March …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

Town of Batavia – Water and Sewer Operations (2018M-12)

… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal agreement financial activity in a separate fund. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Monticello Central School District - Fund Balance Management (2020M-2)

… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Mount Markham Central School District – Financial Management (2020M-39)

… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

State Comptroller DiNapoli Releases Municipal Audit

… did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … the board-approved fee schedule. Officials also failed to assess annually reported capital investment and salary … compare it to estimates in project applications. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter

… “Fortunately, our diverse and well-managed portfolio is built to withstand market fluctuations and remains one of the …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarter

XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures

… Unit must reprocess the voucher using a different voucher number, but use the invoice number that was used in the … OSC can either reject the voucher without reversing funding, or deny and delete the voucher, which reverses the funding. The option that OSC chooses will depend on the exact …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucher

DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft

… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft

Review of Credit Card Expenses at Finger Lakes DDSO

… Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and …

https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddso

Middle Island Fire District – Budgeting Practices (2013M-93)

… Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected … through 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93

Bloomingburg Fire Company #1 – Disbursements (2013M-83)

… are legitimate Company expenditures. Consider using credit cards in place of debit cards. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83

City of Newburgh – Budget Review (B6-14-25)

… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

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