Search

Town of Pitcairn – Claims Auditing (2024M-69)

… paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 … could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69

State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program

… Metropolitan Transportation Authority’s (MTA’s) release of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 … right ones to improve safety, frequency and reliability of service. This will help underscore the importance of the work to the MTA’s funding partners as they examine the …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-program

Town of Castile – Tax Collection Remittance (P1-24-23)

… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money

… the Governor signing legislation enabling the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by DiNapoli’s office, the measure … and organizations to submit a claim for abandoned property of $250 or less that can be validated. The legislation …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-money

Town of Oxford – Procurement (2024M-88)

… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

Edgemont Union Free School District – Information Technology (2024M-37)

… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … approximately $1.1 million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Town of Covington – Tax Collection Remittance (P1-24-24)

… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes to … totaling approximately $800,000 to the County Treasurer in April 2024, instead of paying three separate required payments totaling $706,991 in February, $53,702 in March and $36,747 in April. As of …

https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0

Lindenhurst Union Free School District – Collections (2024M-24)

… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Town of Stafford – Capital Projects (2024M-17)

… and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of project overruns, cash … equity issue when a portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from these water districts. Specifically, the Board and Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Town of Harpersfield – Claims Auditing (2024M-71)

… report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The … Determine whether the Town of Harpersfield Town Town Board Board properly audited claims …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Contract Advisory No. 6

… changed when the original contract (sequence 0) is in the Open status. The Vendor ID cannot be changed once the … be changed when the original contract sequence 0 is in the Open …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contract

Controls Over Cash Advance Accounts (Follow-Up)

… properly accounted for and used for appropriate business expenses. We concluded that these accounts received little …

https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-follow

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Sherman Central School District – Claims Processing (2016M-352)

… the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Port Jervis City School District – Financial Condition (2016M-319)

… period July 1, 2014 through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, which operates four … Port Jervis City School District Financial Condition 2016M319 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319