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Town 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-127

Woodbourne Fire District – Board Oversight (2023M-98)

… As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were … the Board. Perform a thorough audit of all claims prior to payment. Adopt realistic budgets or maintain reasonable … travel and conferences, fund balance, reserves, credit card use and capital assets. Transparently set aside …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate controls over cash … The Board also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Introduction – Travel and Conference Expense Management

… Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public funds. …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

Town 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-172

Opinion 89-23

… to your letter asking whether a village may allow the New York State Division of Parole to utilize space in the … Whether a village may allow the New York State Division of Parole to utilize space in the …

https://www.osc.ny.gov/legal-opinions/opinion-89-23

Yaphank Fire District – Claims Processing (2013M-51)

… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the … The purpose of our audit was to examine the claims auditing process for the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51

State Agencies Bulletin No. 1125

… restricts the use of certain values in Social Security Numbers. OSC Actions PayServ now has edits which prevent the … file and on-line data entry process: SSNs with the numbers “900-999” in positions 1-3 SSNs with the number “666” … in positions 6-9 A SSN of “123-45-6789” Note : Nine-digit numbers beginning with the number “ 9 ” represent an ITIN …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits

Housing Authority Administrative Expenditures (2016-MS-2)

… and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of Commissioners (Board) …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

State Comptroller DiNapoli Releases School District Audits

… overpayments of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… employees and 126 volunteer members. The District’s budget for 2012 was $4.1 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 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board

Comptroller DiNapoli Releases School Audits

… of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an … use and raised taxes unnecessarily. Herricks Union Free School District – Fuel Card Purchases (Nassau County) … of the Groton Central School District Herricks Union Free School District and the Stockbridge Valley Central …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … period, the district earned $539 from money on deposit in the district’s checking and money market accounts, which … Chadwick Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million; spent $5.2 million from …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits

Controls Over Cash Advance Accounts

… is transferred from the State Treasury to a local bank account for use by the agency. OCFS was authorized to have … to operate a small business, are commingled with advance account funds prior to transfer to the State Treasury. In … maintains the check register, and reconciles the bank account. As a result of increased credit card usage, the …

https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts

State Comptroller DiNapoli Releases Municipal Audits

… treasurer properly filed required annual update documents for fiscal years 2019 through 2021. Tioga Fire District – … filed the district’s required annual update documents for fiscal years 2015 through 2021. Town of Seneca Falls – … 2019 identified certain conditions and opportunities for town management’s review and consideration. Auditors …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville … appropriately and effectively.” Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (Suffolk …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits

Hughsonville Fire Company – Financial Activities (2014M-201)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight over the Company’s financial activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

Opinion 91-1

… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … to allow political subdivisions to participate in such contracts as an exception to competitive bidding … bidding procedures for other participating municipalities in connection with projects being undertaken by individual …

https://www.osc.ny.gov/legal-opinions/opinion-91-1