Search

Port Jervis City School District – Financial Condition (2022M-152)

… operating surpluses. Ensure that designated reserve funds are used to fund related expenditures. District …

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)

… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing …

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)

… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and …

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 accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 …

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

… State Comptroller Thomas P. DiNapoli announced today his … so far in 2017. DiNapoli's office paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 … days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one …

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

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

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)

… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … Commissioners did not provide the required oversight of salary payments. Key Recommendations  Review the contents of … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the 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)

… Purpose of Audit Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …

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)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …

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)

… $4.6 million since 2014. Key Findings Land Bank officials do not adequately monitor aspects of performance such as the … projects or Subcontractor performance. Land Bank officials do not adequately monitor cash disbursements or profits from …

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

… has no assurance the reported job performance information is accurate. The board did not ensure payments in lieu of …

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

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

… The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … rent revenue will be approximately $2.25 million, which is $572,000 less than budgeted. The Village’s tentative budget includes a tax levy of $12,238,192, which is $40,928 above the limit established by law. Key …

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)

… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …

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

… banking agreements. Find out how your government money is spent at  Open Book New York . Track municipal spending, …

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

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

… through December 31, 2012. Background 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 … and $222,402 for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and …

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)

… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and independent audit reports in a timely manner, …

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

… local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware …

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

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … could be more true when an improper or poorly documented claim is rejected, or even held temporarily, until it meets … claims auditing process also builds taxpayer confidence in the operations of their local government or school …

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

Introduction – Travel and Conference Expense Management

… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other … duties. While travel and conference expenses are generally not a significant budgetary item, the opportunities for … need for diligent oversight. A long line of audit findings have emphasized the need to provide guidance regarding the …

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

DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It

… New York State Comptroller Thomas P. DiNapoli released the … the edge of a precipice. Without a significant infusion of federal funds, the region faces service cuts in 2021 that … riders’ return to the system. The MTA estimates that if it does not receive at least $12.7 billion from the federal …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-it