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What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2013 … by an elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported … nor the Court clerk adequately monitored defendant cases with unpaid fines and surcharges. The Board did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Introduction – 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/introductionFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Service Business Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according to New York State Comptroller Thomas P. DiNapoli and Wyoming … Service Business Manager Darcy J Conaway pled guilty to petit larceny for stealing more than $5000 from ambulance …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyVillage of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ tentative budgets are not balanced and … told us they recognized the deficits and planned to raise water and sewer rates to make up the difference. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Bolton Central School District – Financial Condition (2013M-58)
… the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million … the District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. … However, the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… controls over reserve funds are not appropriately designed or operating effectively. District policy provides that an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… that the Clerk-Treasurer and Second Deputy do not have full control over the payroll process or establish mitigating …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Eastchester – Parking Ticket Collections (2012M-246)
… receivables for parking offenses for the period January 1, 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately … to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246College at Brockport – 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 … for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesVillage of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… do not presently have sufficient resources to repay the full amount of these interfund loans without affecting their …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. … over the billing, collection and accounting for water and sewer rents. The Board did not properly segregate the duties …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson … Mountain, N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in … to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Comptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Town of Berne – Board Oversight (2021M-77)
… did not request or receive monthly cash reports detailing money received and disbursed, monthly bank reconciliations or …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77East Ramapo Central School District – Financial Condition (2013M-141)
… The East Ramapo Central School District is located in Rockland County. The District is governed by a Board of Education … the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… County) The board did not ensure that certain credit card charges were supported, for appropriate purposes or paid … were adequately secured and protected against unauthorized use, access and loss. The board did not adopt an acceptable … did not have adequate online banking agreements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1