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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
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)
… control over the Library’s bank accounts, and limit signatory rights on the bank accounts. Establish a 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)
… 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-followDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… sprees, according to an audit by State Comptroller Thomas P. DiNapoli. “This treasurer abused his community’s trust and … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … sprees according to an audit by State Comptroller Thomas P DiNapoli …
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
… should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all … skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsCanajoharie 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-activitiesOpinion 89-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. … owned by such county, town, village, fire district or city ... The term of any lease entered into pursuant to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Nanuet 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
… partial amount advanced to an authorized cash advance bank account is being returned. See: Chapter VII, Section 10.C – … Guide. Misapplied payments made from the General Checking Account as notified by DTF – Treasury . Occasionally a check … an electronic or check deposit to the General Checking Account. Once an agency determines that an AP Adjustment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewTown of Danby – Claims Processing and Procurement (2022M-127)
… in duplicate payments totaling $33,282. 44 of 97 credit card purchases, totaling $12,695, reviewed were paid prior to …
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
… whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel and conference … expenses to employees even when the local government or school district's credit card was used for these expenses. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWoodbourne 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 … all data had been erased prior to its return. In January 2024, the former Supervisor was arrested for stealing Town … paid full restitution of nearly $11,000 and was barred from seeking public office again. Key Recommendations Ensure …
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)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Opinion 91-1
… any general law or the Constitution, relating to their property, affairs or government. In addition, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-91-1State Comptroller DiNapoli Releases State Audits
… established the Business Services Center within OGS as a centralized office for processing human resources and … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made … in the initial audit report; however, further action is needed. State Education Department: HTA of New York Inc., …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardComptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Groton … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-audits