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State Comptroller DiNapoli Releases Municipal Audits
… whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… activity was properly recorded and reported and that money was safeguarded for the period January 1, 2014 through July 31, 2015. … by an elected 13-member Board of Directors. Expenditures for 2014 totaled $171,620. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesConnetquot Public Library – Cash Disbursements (2017M-125)
… The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… funds during the period October 2009 to December 2012. In addition, during this period, the President made …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194State Agency Small-Dollar Purchases (Follow-Up)
… 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that existed …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… in June. DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud … involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Understanding the symptoms of errors and fraud can help you identify claims that should be examined with greater …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare … payment. Key Recommendations Provide clear guidance for maintaining accounting records, receiving collections and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/nanuet-district.pdfVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures from which the … or for other charges made to the State by an employee in error. See: Chapter XIII, Section 10 – Refunds Owed to … bank. The check will show as cashed at the bank and in SFS even though the intended payee did not receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewTown of Danby – Claims Processing and Procurement (2022M-127)
… complete report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition … services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring … are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Introduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTown of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… the established policy and procedures. As a result, there is no assurance that the purchases were made in the most …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Comptroller DiNapoli Releases State Audits
… Medicare Part C (Follow-Up) (2016-F-16) An audit released in May 2014 found the state’s Medicaid program did not have … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… issued. Village of Mexico – Financial Management (Oswego County) The board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed … Central School District – Fuel Monitoring (Fulton County) District officials did not adequately account for or …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0XI-A.2 Purchase Requisitions – XI-A. Purchasing
… to streamline and standardize the purchasing process. In the Statewide Financial System (SFS), agencies use the … and applicable masked PCard number from the drop down list on the requisition. As a reminder, agencies may not use … of items that provides buyers with a standardized list of items for purchase. This alleviates the need for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies