Search

Town of Somers – Justice Court (2013M-198)

… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Town of Somers is located in Westchester County and has a population of approximately 20,400. The Town is … The clerks performed all of the key aspects of the Court’s accounting function with limited oversight. Deposits were not …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

State Comptroller DiNapoli Statement on MTA 2023 Budget

… below pre-pandemic levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget

Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)

… Fiduciary List as of December 28, 2012. Unified Court System officials subsequently provided proof of registration …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Review of Collecto, Inc

… the $2.5 million contract, Downstate pays Collecto various commission rates based on the amount collected by account … did not include clear language to determine the proper commission for small-balance accounts. SUNY officials are …

https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-inc

Pelham Union Free School District – Information Technology (2021M-134)

… user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan. Key … to help prevent against unauthorized use, access, and loss, and did not adopt an adequate IT contingency plan. In …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… Determine whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)

… of the Town’s funds are co-mingled into one checking account, bank reconciliations are prepared by the bookkeeper …

https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8

Town of Columbus – Budget Development Practices (2012M-225)

… that take actual past revenues and expenditures into account. Key Recommendations Develop a plan to reduce the …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… $101,121 was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … for purchases using State or county contracts agree with contract pricing. Periodically reconcile gallons of fuel on …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. … The purpose of our …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

Whitney Point Central School District – Extra-Classroom Activities (2016M-282)

… Purpose of Audit The purpose of our audit was to determine whether the Board … The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m

Eldred Central School District – Budget Review (B4-15-3)

… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3

Lindenhurst Union Free School District – Credit Cards (2016M-179)

… meeting. Ensure that credit card maximum spending and account credit limits are in accordance with the limits …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Town of Throop – Highway Department (2021M-115)

… report – pdf]  Audit Objective  Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent … provided adequate oversight of the Highway Department’s (Department) financial activities.  Key Findings  The Board … Board and Superintendent did not:  Prior to 2021, agree, in writing, to expenditures for highway repair and …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115

Red Hook Central School District – Inventories (2023M-133)

… District fuel, or review and reconcile E-Z Pass statements to ensure fees and charges were for valid District purposes.  … access. Develop written policies and procedures to help ensure that staff adequately manages, and accounts … recommendations and indicated they have initiated, or plan to initiate, corrective action.  … Determine whether Red Hook …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

City of Rensselaer – Accounting Records and Reports (2023M-26)

… a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting records, …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees

… deposits instead of depositing them in the clerk’s bank account, according to State Comptroller Thomas P. DiNapoli. … deposits instead of depositing them in the clerks bank account according to State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-fees

Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts

… an automated financial management information system or online banking to track daily cash balances. Perform a … in time to avoid late payment charges. Consider using online banking and EFTs to optimize timing of disbursements. …

https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts

Comptroller DiNapoli Releases State Audits

… Auditors determined that NYCI’s certification procedures are appropriately designed and were substantially complied … that a significant number of students certified for TAP are in fact not eligible for awards. Nonetheless, tests did … agency made considerable progress in ensuring all costs are accurately included in the calculation of the annual …

https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-audits