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State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the board approved credit card charges totaling $18,124 without adequate supporting …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Travel and Conference Expense Management
… expenses to employees even when the local government or school district's credit card was used for these expenses. Extension … conferences for personal reasons at local government or school district expense. Missing or insufficient …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… it. It’s too late for federal help to assist the MTA this year, forcing it to borrow almost $3 billion to get through …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Benson – Financial Condition (2013M-77)
… had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the … basis and make applicable budgetary amendments. As a result, the Town has realized negative fiscal trends in its …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77State Comptroller DiNapoli Releases Municipal Audits
… is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … $18,900 and another business was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming … DiNapoli’s open data initiative, search millions of state and local government financial records, track state …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Suffern – Budget Review (B21-6-2)
The purpose of our budget review was to provide an independent evaluation of the Villages tentative budget for the 202122 fiscal year
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2State Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsControls Over Cash Advance Accounts
… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit … Key Findings Based on historical trends and current fiscal year expenditures, the District’s projected expenditures for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Woodbourne 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-98City of Salamanca – Employee Benefits (2023M-96)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Falconer Central School District – Financial Management (2016M-146)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Letchworth Central School District – Financial Management (2013M-332)
… general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … indicated they have initiated corrective action. … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Port 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-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Town of Amenia – Leave Accruals (2013M-361)
… respectively. Key Findings Internal controls in the payroll department were generally operating effectively. We tested payroll payments for all 54 employees, including full-time, …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… report – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … and Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with … initiated corrective action. … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131