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State Comptroller DiNapoli Releases Audits
… policies. Thruway Authority: Compliance With Payment Card Industry Standards (Follow-Up) (2019-F-14) An audit … policy that addressed all the requirements in the Payment Card Industry Security Standards Council. It could also …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… New York State Comptroller Thomas P. DiNapoli’s op-ed, “ A Ticking Clock for Job Benefits ,” was …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… for such prepayment. Village officials paid 40 credit card charges totaling $7,187 (of 103 charges totaling $16,999 …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253CUNY Bulletin No. CU-423
… Program. Affected Employees Employees participating in the CUNY Transit Spending Account Program Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… update policies and procedures to govern travel and credit card use. Ensure that STE officials comply with BCCS …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Village of Stamford – Claims Audit (2022M-197)
… had sales tax totaling $129. Furthermore, all 11 credit card claims totaling $62,404 were improperly paid before …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197New Lebanon Central School District - School District Website (S9-19-37)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… location. Comprehensive appended property tax report card or CAP to the external audit. A completed internal audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… personal purchases totaling $19,572 using a Company debit card. These improper transactions went undetected because …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Urban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… recipients, and employees that represent a return of a full or partial payment previously made to them. These … payments include: Overpayments or duplicate payments – a full or partial payment made to the original payee is … and/or close out of agency “cash advance” funds – a full or partial amount advanced to an authorized cash advance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewState Comptroller DiNapoli Releases Municipal Audits
… the board did not audit and approve $14,000 debit card purchases before payment. Town of Fort Covington – …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies that collectively make up the … Key Findings The President misused the Company’s debit card and apparently misappropriated nearly $34,000 of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Connetquot Public Library – Cash Disbursements (2017M-125)
… 2015 through October 31, 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk … appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agency Small-Dollar Purchases (Follow-Up)
… voucher processes instead of the State procurement card, and to identify potential cost savings and revenue … successful in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased from 37 percent of eligible purchases in …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… from barbecue and pancake breakfast fundraisers. Mason’s wife, Victoria Coleman-Mason, was convicted of petit …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theft