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Woodbourne Fire District – Board Oversight (2023M-98)

… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

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

… to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 … Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly …

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

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)

… repaired or whether the cost of the parts were recovered from the vehicle owners. Key Recommendations Establish …

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

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Village of Hempstead – Budget Review (B7-16-4)

… The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real …

https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4

DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds

… tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 … look to ensure only legitimate refunds are paid." DiNapoli's office audits New York state personal income tax refunds … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …

https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds

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

… number of UI claims, necessitating continued borrowing from the federal government beginning in May 2020. If New …

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

City of Salamanca – Employee Benefits (2023M-96)

… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

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

… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget 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/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

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

… of transactions. We found no evidence that two people from the District were involved in the processing of any of … for 47 of 98 transfers processed, totaling $12.8 million, from two of the four banks that processed electronic … Ensure that written confirmations are provided by the bank from which District funds are transferred, no later than the …

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

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

… and implement designated community development projects or redevelopment plans in the City of Rochester. The Land … construction managers, awarding of contracts for projects or Subcontractor performance. Land Bank officials do not adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no …

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

… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …

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

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

… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … we estimate the total 2021-22 collections for sewer rent revenue will be approximately $2.25 million, which is …

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)

… Purpose of Audit The purpose of our audit was to examine internal … 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 … Board did not properly segregate the duties of the water clerk. As a result, the water clerk billed, collected, …

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

… training. In addition, the authority did not have adequate online banking agreements. Find out how your government money …

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

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

… The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is governed by a Town Board which consists of four elected Board members and … actual revenues and expenditures to the budgeted amounts on a regular basis and make applicable budgetary amendments. …

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

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

… through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key …

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

… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project delays and project scope changes added …

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

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …

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