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Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Allegany … activities. The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without board …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1

Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)

… for reserves. Establish appropriate accounting records and account for each water district as a separate entity. Ensure …

https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109

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

… expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …

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

Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)

… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m

Orleans County – Department of Social Services (2012M-222)

… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

City of Lockport -- Budget Review (B1-15-20)

… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

State Agencies Bulletin No. 1280

… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Communication to Affected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1280-certification-licensure-and-exam-fee-reimbursement-clefr-2013

Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)

… Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m

City of Salamanca – Selected Financial Activities (2015M-284)

… total approximately $8.3 million. Key Findings The City does not have a fund balance policy or long-term financial or …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

XIII.10 Overview – XIII. Employee Expense Reimbursement

… may have: (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS, or submit a personal check to the Agency to refund …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overview

XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement

… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advance

Town of Minetto – Financial Condition (2013M-284)

… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Village of Belmont – Water and Sewer Operations (2014M-101)

… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

Oswego School District Public Library – Selected Cash Receipts (2013M-397)

… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …

https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397

State Comptroller DiNapoli Releases School District Audits

… fund balance was appropriated each year, but was not used to finance operations. In addition, when unused appropriated … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Marcellus Central School District – …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Water Charges (Saratoga County) Authority officials did not establish an adequate system of internal controls over … Development Agency – Project Management Agency officials have developed adequate procedures for selecting and …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2