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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… or credits New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsNorth Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
… and accountability analyses. However, the Justices do not regularly review them. The clerks have developed their … cases to be reported to the scofflaw program, but do not use the report that includes all tickets pending for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318City of Olean – Budget Review (B1-13-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… [ read complete report - pdf ] Audit Objective Determine whether financial … was made available to the City Council and City officials for the effective management of operations. Key Findings The … failed to file the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Oyster Bay - Financial Condition Management (2020M-74)
… corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Schuyler – Financial Management (2014M-182)
… capital needs. These plans should be monitored and updated on an ongoing basis. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New … was caught and now she must repay the $42,000 she stole from the state retirement system," DiNapoli said. "Thanks to …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… did not budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five … districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit fund balances ranged from 14 to 217 percent of 2019 budget appropriations. Officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Jamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Jamestown City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Tupper Lake Central School District – Financial Condition (2014M-151)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively managing their agency's energy consumption. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Airmont – Claims Auditing (2024M-1)
… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key … Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village purposes, …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… most counties also experienced year-over-year increases for the month.” In May 2024: New York City’s collections … reported sales by vendors. The next quarterly numbers (for April to June) will be available in July. Table Monthly …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearTown of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial … of all journal entries and financial transactions as required by the Town’s policy. Therefore, the Accountant …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Selected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Montauk Union Free School District – Information Technology (2022M-137)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Kings Park Central School District – IT Asset Management (S9-22-13)
… and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … kings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13