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State Comptroller DiNapoli Releases Audits
… assistant to the president. Find out how your government money is spent at Open Book New York . Track municipal …
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
… to do the right thing and set aside some money lack the legal mechanism to pre-fund these benefits. This needs to … invest this money, ultimately lowering costs over the long term. There would be no limit on how much or how little a … trust fund for New York can be part of a sensible long term strategy for fiscal stability. Lawmakers should act now. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
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)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for … generally agreed with our findings and indicated they plan to initiate corrective action. …
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)
… report - pdf] Audit Objective Determine whether the New Lebanon Central School District (District) used its … Determine whether the New Lebanon Central School District District used its …
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)
… documents to make informed decisions. Officials did not post: The final annual budget. Budget-to-actual results, all … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
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)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
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)
… officials provided oversight of financial operations to ensure funds were safeguarded. Key Findings Company … did not provide oversight of financial operations to ensure funds were safeguarded. As a result, the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 …
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)
… claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The Village reimbursed the former Mayor for two payments totaling $1,500 for the Village’s accounting …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Objective Determine whether Village officials ensured that cash disbursements were properly supported, audited and for … Determine whether Village officials ensured that cash disbursements were properly supported audited and for …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Village of Ocean Beach - Credit Card Usage (2022M-206)
Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that employees appropriately used Village credit cards.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ocean-beach-village-2022-206.pdfThe Academy Charter School - Credit Card Expeditures (2019M-80)
Determine whether the Board ensured that credit card charges were adequately supported and were for legitimate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/academy-charter-2019-80.pdfCredit Card Debt in New York State, May 2018
In 2017, credit card debt in New York totaled $58.2 billion, the fourth highest amount of all states.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-credit-card-debt-2018.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2017-F-24)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f24.pdfCompliance With Payment Card Industry Standards (Follow-Up) (2019-F-14)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Payment Card Industry Standards (Report 2017-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f14.pdfVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… This Section explains the appropriate types of transactions and required Vendor ID to be used on each AP … “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the payment was … This Section explains the appropriate types of transactions and required Vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations for the period October … The purpose of our audit was to evaluate the internal controls of the Companys financial operations for the period October 1 …
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)
… on three credit card claims either contained a confirming purchase order (PO) or did not have sufficient supporting … Treasurer maintains custodial control over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a petty cash policy that limits the …
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)
… audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our initial audit report, which was issued … in its efforts to increase State agencies’ P-Card use for small-dollar purchases. Aggregate P-Card use increased … their usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements totaling $81,595 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities