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

… and disbursements, credit cards, utility payments and payroll processing. Require supporting documentation for all …

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

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

… to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and … money. $6,982 is missing or was improperly withdrawn from the ECA and scholarship funds. Collections were not … District Attorney and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to …

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

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… - pdf ] Audit Objective Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided … corrective action. … Determine whether the Theresa Fire District District Board of Fire Commissioners Board provided …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Monticello Joint Fire District – Fiscal Operations (2017M-80)

… of our audit was to assess the Board’s oversight of the District’s financial condition and Treasurer’s duties for the … January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, distinct and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

State Comptroller DiNapoli Releases Municipal Audits

… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

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

Introduction – Travel and Conference Expense Management

… not a significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel … and conference expenses a risk area that creates the need for diligent oversight. A long line of audit findings have … local government or school district's credit card was used for these expenses. Extension of trips after conferences for …

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

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

… April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … required 2013 and 2014 annual financial reports with OSC in a timely manner. The Board did not perform annual audits …

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

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

… was to review internal controls over Authority operations for the period April 1, 2014 through May 31, 2015. Background … is located in the City of Syracuse in Onondaga County and was established as a centrally located food distribution … and Markets. The Authority’s operating expenditures for the 2014-15 fiscal year totaled approximately $1.6 …

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

Village of Richmondville – Disbursements (2012M-178)

… Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising five …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… 30, 2012. Background The Town of Halfmoon is located in Saratoga County and has a population of approximately … not develop budgets with realistic estimates of revenues. In recent years, the Board over-estimated the sales tax …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

College at Brockport – Selected Employee Travel Expenses

… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

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

… The Town receives a fleet discount by purchasing fuel from a national gas station chain. During our audit period …

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

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … for all town officers and employees. Wage rates paid to town employees were either not properly documented or not approved, and auditors found questionable payments to members of the town supervisor’s family. For example, the …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

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

… our audit was to assess the District’s financial condition for the period July 1, 2009, to February 1, 2013. Background … comprised of nine elected members. Budgeted expenditures for the fiscal years 2011-12 and 2012-13 were $199 million … will experience a deficit fund balance of $8.2 million for the 2012-13 fiscal year, which is $800,000 more than the …

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

College at Cortland – Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March … were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …

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

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

… Purpose of Audit The purpose of our audit was to determine whether employees were receiving the amount of … accurately. However, leave accrual records were not properly maintained. We tested the leave time used by all … leave accrual records for other employees, Town officials have no way of determining the accuracy of time for vacation, …

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

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

… and fund balance declined despite the Board increasing the tax levy more than $7.5 million (80 percent) for 2020 through …

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)

… $43,439 lacked both an itemized invoice or receipt and a documented School purpose.  In addition, the Chief … are reviewed, approved, adequately supported and for a School purpose.  School officials disagreed with certain … corrective action. Appendix B includes our comments on the School’s response letter.  … Determine whether …

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

… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school …

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