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North Shore Public Library – Financial Condition (2013M-344)

… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Town of Sweden – Justice Court (2014M-318)

… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… 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-flags

City of Olean – Budget Review (B1-13-2)

… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the proposed budget are reasonable. The City has made good progress in improving its financial condition and … in the general fund budget, rather than transferring the funds to the capital projects account. …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System

… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-system

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… the Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets and … Town officials did not effectively manage the financial condition of the water and sewer districts. We found the … the Town officials effectively managed the financial condition of the water and sewer districts …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … completion of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Operational Advisory No. 31

… State Comptroller (OSC) removed agency dollar thresholds and streamlined the GLJE workflow process. Once a GLJE passes through Agency Approval and Budget Check, it runs against the Bureau of State … the transaction has been: Auto Approved (Generic GL User) and posted during the next batch process, Routed to OSC BSAO …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

Chenango Valley Central School District – Budget Review (B4-13-11)

… proposed budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and … the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11

Andes Central School District – Financial Management (2013M-250)

… Background The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of Education, which has five elected … amount of the District's unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

Village of Lewiston – Purchasing (2013M-45)

… in Niagara County and has a population of approximately 2,700 residents. The Village is governed by a five-member … fiscal year, budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45

Rockville Centre Union Free School District - School District Website (S9-19-28)

… interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: … internal audit report and corresponding corrective action plan (CAP) in an easily accessible location. Officials did not prepare a multiyear financial plan. Posting a prepared plan further enhances the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19

Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)

… ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and … Determine whether Greenwood Lake Union Free School District District officials procured goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claims

Rome City School District – Multiyear Planning (2021M-144)

… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

Town of Oyster Bay - Financial Condition Management (2020M-74)

… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Town of Schuyler – Financial Management (2014M-182)

… our audit was to evaluate the Town’s financial management for the period January 1 through December 31, 2013. … of approximately 3,400. The Town’s budgeted appropriations for the 2014 fiscal year were approximately $1.6 Million. The … needs. Adopt budgets that include realistic estimates for revenues, expenditures and appropriated fund balance. …

https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses