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Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… the District generated operating surpluses in three of those years, only a fraction was used to finance … through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, exceeding the 4 percent statutory limit. Of the District’s six reserves, two were not used as intended …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Inspecting Highway Bridges and Repairing Defects

… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one … To determine if the New York State Thruway Authority NYSTA inspects its highway …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defects

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approval

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid … have realized revenue totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants

… This section provides information to all state departments and agencies on the federal management debt collection procedures. The … each debtor with: A written notification of the nature and the amount of the debt, the intention of the agency to … This section provides information to all state departments and agencies on the federal management debt collection …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scope

Town of Knox – Town Clerk (2020M-72)

… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an … to available cash. Perform an adequate annual audit of, or cause an audit of, the Clerk's records and reports. Town …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Village of Hilton - Financial Management (2020M-31)

… of subsequent years’ budget appropriations. Did not adopt a multiyear financial and capital plan or a detailed reserve plan that included the need and optimal … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Town of Rushford - Procurement (2020M-43)

… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key … $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required number of quotes prior to being made. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)

… Purpose of Audit The purpose of our audit was to examine selected financial activities … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … The purpose of our audit was to examine selected financial activities …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209

Member Annual Statement

… Your Statement contains valuable information that can help you understand your benefits and plan for the future …

https://www.osc.ny.gov/retirement/members/member-annual-statement

Opinion 89-31

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …

https://www.osc.ny.gov/legal-opinions/opinion-89-31

Village of Argyle – Water Billing and Collections (2023M-148)

… (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent … revenue. The Clerk-Treasurer did not maintain adequate water billing and collection accounting records. The …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… were not always supported or authorized prior to payment. We reviewed 171 disbursements totaling $381,186 … approved payments without having sufficient documentation to support the expenses were appropriate and increased the … or improper transactions. Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

State Comptroller DiNapoli Releases Municipal & School Audits

… resulting in a loss of collectible town revenues. Pembroke Central School District – Investment Program (Genesee County) … totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which had an … as required by state law or the village’s procurement policy. Of the 20 purchases reviewed totaling $469,283, …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… as required. In July 2023, the former clerk was arrested on charges of petit larceny for stealing nearly $4,000 from … implement controls to safeguard the treasurer's signature on disbursement checks or monitor the third-party online … Village of Suffern – Budget Review (Rockland County) Based on the results of the review, auditors found that the …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… officials did not adhere to the district’s investment policy and invested $35,000 in an investment account that is … authorized. The board re-adopted its investment policy annually but did not ensure the district’s investments … job functions or provide IT security awareness and data privacy training annually to all officials and employees with …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1