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Lehman College – Controls Over Bank Accounts (Follow-Up)

… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …

https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-follow

Comptroller DiNapoli Releases School Audits

… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases School Audits

… a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

DiNapoli Statement on His Placement Agent Ban Becoming Law

… DiNapoli today issued the following statement after Gov. Cuomo signed DiNapoli's legislation to prohibit the use of … nation to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently … P DiNapoli today issued the following statement after Gov Cuomo signed DiNapolis legislation to prohibit the use of …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law

County of Rockland – Budget Review (B6-16-19)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …

https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19

Kendall Central School District – Capital Project (2017M-194)

… to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and Murray in Orleans County … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $17.4 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194

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

… DiNapoli announced today his office stopped $21.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2017. DiNapoli's office paid out 4.6 million state refunds … refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to …

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

Jericho Union Free School District – Financial Management (2016M-328)

… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, … and Franklin in Otsego and Delaware Counties. The District is governed by the Board of Education which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Williamsville Central School District – Financial Management (2016M-274)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Copiague Fire District– Mechanic Shop Operations (2021M-93)

… for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use … for 72 parts totaling $3,208, we could not determine what vehicles were repaired or whether the cost of the parts …

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

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

… Despite recent significant payments to the federal Unemployment Trust Fund (UTF), New York is one of only seven states or territories with unemployment insurance (UI) funds that are in debt to the federal government, and the … Despite recent significant payments to the federal Unemployment Trust Fund New York is one of only …

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

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

… homes for affordable owner-occupied use. The Land Bank funds its operations primarily with grants, which have …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performance

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

… manner, delaying scheduled State aid payments ranging from $49,607 to $345,221. Key Recommendations Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14

Village of Albion – Water and Sewer Rents (2013M-108)

… 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises … implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys collected …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

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

State Comptroller DiNapoli Releases Municipal Audits

… ensure that certain credit card charges were supported, for appropriate purposes or paid timely. In addition, the … also incurred penalty charges totaling approximately $390 for late payments and $190 for interest. Hudson Housing … 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