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Introduction – Travel and Conference Expense Management

… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … conferences. Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public …

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

College at Cortland – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $696,909. Key Findings The travel expenses for the five College employees selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … financial activity is accurately and completely accounted for and that monthly bank reconciliations are performed and …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan.  Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and computer resources and … 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is governed by …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

… funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is … by the Chautauqua County District Attorney and pled guilty to stealing $6,982 from the District on January 6, 2022. She …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-and

East Ramapo Central School District – Financial Condition (2013M-141)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background The East Ramapo Central … is $800,000 more than the $7.4 million budget note issued to fund the deficit. District officials planned to use the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 … combined purchase prices of approximately $46,400 did not have required asset tags and/or were not on the inventory … Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The … activities, the Treasurer was able to misappropriate as much as $83,000 of Village funds prior to detection. The …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… records when certifying payrolls to ensure that payments are based on actual hours or days worked and Board-authorized …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Town of Cortlandville – Fuel Purchases (2012M-171)

… the Town was acquiring fuel at the lowest reasonable cost for the period January 1, 2011, to June 21, 2012. Background The Town is located in Cortland County and has a population of approximately … responsible for the maintenance and repair of these roads. This is done with the use of a variety of vehicles and …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

State Comptroller DiNapoli Releases Municipal Audits

… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over … records, with no oversight. Find out how your government money is spent at  Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Village of Painted Post – Board Oversight (2017M-92)

… had different ways of recording employees’ time worked or leave usage. Trustees did not review the monthly Treasurer’s … as needed. Develop a standardized timekeeping system and leave request process across all departments and centralize the maintenance of leave and compensatory time records. Review the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

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

… District funds are transferred, no later than the next business day. … Elwood Union Free School District Electronic …

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

Town of Hamburg - Finance Office (2023M-109)

… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes.  … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. As a … of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her own …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109