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Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… inventory records for consumables such as fuel and auto parts were not adequate. Because of the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… PCIP, the practice of establishing a Project as equal to one funding source becomes obsolete. PCIP enables agencies to … and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs … of PCIP the practice of establishing a Project as equal to one funding source becomes obsolete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7State Comptroller DiNapoli Releases Municipal Audits
… Development Agency , Village of Kaser , Village of Lisle and the Village of Owego . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… period April 1, 2008 to October 31, 2012. Background New York State's executive agencies spend between $100 million … a total of $192,215 in travel expenses for five New York State Homes and Community Renewal (HCR) employees. We … for the hours the employee purportedly worked prior to pickup of the rental car. The employee received wages …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool (STIP) … account sweeps, payments and maturing investments. All investment purchases that are made are recorded with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) … unrestricted fund balance was reported as being within the legal limit for the past five years, the unrestricted fund …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Tuition Assistance Program – New York College of Health Professions
… financial aid awards. Incorrect certifications include eleven students who received awards but did not demonstrate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … books are consistently reviewed by a disinterested third party who reported that everything was in good order; …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged theft of nearly $42,000 of her deceased … partnership." Robertson was charged with Grand Larceny in the 3rd degree, a class D felony. The investigation … discovered that Robertson's mother, a pensioner in the New York State and Local Retirement System, had passed …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemChautauqua County – Financial Condition (2023M-111)
… over $5 million as of December 31, 2022, was experiencing, on average, $150,000 operating deficits each year, and owed … agreed with our findings. Appendix B includes our comment on issues raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Accounts Payable Advisory No. 28
… to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … the internal controls over the payment process as a basis for that certification. This certification requirement is … if the head of the agency, or a designee, has granted that authority by a rule or written directive filed with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationDiNapoli Audit Praises Waterville Central School District
… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … School District is located in the village of Waterville in Oneida County. The district serves students residing in the … Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns of Brookfield and Madison in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1858
… A second outreach letter will be sent via certified mail to all employees with a 2019 uncashed payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… detection . It also compromises the Board’s ability to monitor the financial operations of the ECA clubs. The … and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsDownsville Fire District – Procurement and Claims Audit (2022M-130)
… that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims were approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… and comparing it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could have been lost or stolen. In addition, money not remitted in … cash. Town officials agreed with our findings and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85