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Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
Determine whether Department officials provided adequate oversight of operations to ensure financial activity was properly reported and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialAndes Joint Fire District – Financial Activities (2020M-158)
… York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Village of Homer – Purchasing and Credit Cards (2017M-112)
… Key Findings Board members and certain department heads told us that they were unaware of the requirement that …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Downsville Central School District – Claims Auditing (2022M-134)
… This included the following: 69 claims, including credit card purchases, totaling $275,846 were audited after the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/downsville-central-school-district-claims-auditing-2022m-134Internal Controls Over Selected Financial Operations (Follow-Up)
… of the nine recommendations included in our initial audit report, Internal Controls Over Selected Financial Operations … performance under the MCA. Employees who use a DMNA credit card must submit a Monthly Account Summary Transmittal report, generally no later than the 20th of the month …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followState Comptroller DiNapoli Releases School District Audits
… officials did not adequately manage fuel purchases by seeking competition and did not audit fuel claims, as … The district could have reduced its fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli: Identity Theft Cases Surged in New York in 2020
… The New York City metropolitan area had the highest rate of identity theft reports to the Federal Trade Commission … “In the midst of the stresses caused by the pandemic, many New Yorkers also dealt with identity theft last year,” … Report The Increasing Threat of Identity Theft Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … and subsequent investigation, the former clerk-treasurer, who resigned in March 2023, was arrested in November of that … remedial actions were planned or occurred. Because there is no information on the lead levels of the 61 water outlets …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Cayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and … providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 … to be expended for the same or similar type of goods or services when determining whether competitive bidding is …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Findings The Director improperly recorded administrative fee financial activity in the recovery fund. More than … cards. Key Recommendations Ensure that administrative fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for appropriate Authority purposes and …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved by the Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mPatchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action plan … property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included specific …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … multiyear financial plan, audits and CAPs are on the website in a transparent location. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Compliance With Payment Card Industry Standards (2017-S-11) 90-Day Response
To determine whether the Thruway Authority complies with Payment Card Industry Data Security Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s11-response.pdfCortlandville Fire District – Credit Cards (2020M-57)
Determine whether credit card purchases were adequately supported, for appropriate purposes and paid timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/cortlandville-district-2020-57.pdfState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … assessments of internal controls as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… to protect credit card data from unauthorized access, a range of weaknesses were found. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-audits