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State Comptroller DiNapoli Releases State Audits
… policy was established in 2008. However, CUNY did not have any of the required notification forms for these … auditors found an additional two accounts that were not on the list. These findings point to weaknesses in the … include eight students who received awards but had not met the good academic standing requirements and three …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsGermantown Central School District – Payroll (2023M-3)
… Board of Education (Board). Key Findings The District did not have adequate payroll processes to ensure compensation … and authorized by the Board. District officials did not properly segregate payroll processing duties and did not provide adequate oversight. We identified $41,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Schroeppel - Financial Records and Reports (2019M-187)
… the Town’s finances. Key Findings The Comptroller did not perform bank reconciliations to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to deficiencies … (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Multiple Dwelling Property Inspections (2018-MS-1)
… Inspections of multiple dwelling (MD) properties were not always performed, as required. Overall, 59 percent of the … PM inspections and 51 percent of the FS inspections were not performed. White Plains, Schenectady and Lackawanna had … or nonexistent MD inspection programs and Utica did not have a feasible program. Follow-up on violations did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Comptroller DiNapoli Releases Municipal Audits
… – Water District (Cattaraugus County) The board did not ensure that adopted water rates would be sufficient to … – Taxpayer Equity (Chautauqua County) Town officials did not properly budget or allocate approximately $135,000 in … County – Purchasing (2015M-241) The Legislature did not award highway material and supply bids to the lowest …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1XIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… changes. Please note the 2025-2026 M&IE per diem rates did not change from the 2024-2025 rates. Process and Document … in the M&IE per diem rate total. As such, employees should not request or expect reimbursement for these expenses. … from the federal GSA per diem expense breakdowns: NYS does not reimburse employees for lunch; therefore, lunch is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownExamination of Superstorm Sandy Expenses
… Sandy relief efforts. Key Findings We found DHSES did not maintain sufficient records to show it received all the … distribution of that equipment. We also found DHSES did not effectively account for the lights, heaters, or … a manner contrary to the State Finance Law, or (iii) was not recovered. This includes approximately $229,000 for 637 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… of the District’s financial activities. The Board has not adopted a code of ethics or procurement and investment … by General Municipal Law (GML). As a result, the Board has not set appropriate expectations for District operations. For … and short-term investments in a credit union which is not a financial institution authorized by GML. As of December …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialTown of Sodus – Financial Management and Professional Services (2013M-99)
… approximately $3.6 million. Key Findings The Board did not develop policies and guidelines for budget preparation … accumulation of significant surplus funds. The Board did not have a long-term plan for identifying fiscal trends, … have facilitated the budgeting process. The Board did not adopt an investment policy or develop guidelines over …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Seneca Falls – Justice Court (2013M-89)
… We found that important recordkeeping functions were not performed to ensure accountability over the Court’s … Specifically, the Justice and assigned Justices did not review bank statements or reconciliations, and did not review system activity to detect and correct errors. The …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… for the highway fund. Key Findings The Supervisor did not maintain accurate computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet … by $4,654. Because of these deficiencies, the Board did not have accurate information on which to base its financial …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… approximately $3.8 million. Key Findings The Board did not provide the necessary guidance to the Supervisor and employees, and did not establish internal controls that ensured the Town’s … was accurately recorded and reported. The Board did not ensure that the Supervisor assigned accounting duties to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… and $33,500 in the sewer fund. Key Findings The Board did not provide adequate oversight of the fiscal duties of the Clerk-Treasurer. The former Clerk-Treasurer did not create or maintain cash journals, general ledgers or subsidiary revenue and expenditure ledgers and did not provide a monthly budget-to-actual report. The Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… employees, and timesheets for two part-time employees were not signed by their supervisors. Internal controls over the Court’s operations were not appropriately designed or operating effectively to allow … of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… fund budget was $1,259,053. Key Findings The Board did not adequately design, implement, or monitor internal … over the Town’s financial activities. The Supervisor did not provide effective oversight of the work performed by the … that could go undetected and uncorrected. The Board did not conduct an annual audit of the records of officials and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Greenwich – Justice Court Operations (2014M-023)
… and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank balance with her manual cash … has been printed and issued. Further, Court officials did not use manual press numbered duplicate receipts as a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Town of Dansville - Board Oversight (2014M-115)
… are approximately $1.1 million. Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are … the Clerk’s and the Supervisor’s duties. The Board did not audit, or cause to be audited, the records of the …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… approximately $21.3 million. Key Findings The Board did not ensure that fuel supplies in the parks department were … the fuel monitoring system in the highway department is not being used to its fullest capabilities. Employee and vehicle information are not identified within the system and the odometer reading is …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Alden – Town Supervisor (2024M-105)
… Town Board (Board). Key Findings The former Supervisor did not always follow basic accounting principles by preparing or … financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are … are safeguarded and accounted for. Because the Board did not receive adequate financial reporting, it was not aware of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… maintained appropriate financial records, the Board does not provide adequate oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be presented to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial