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Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the …

Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)

… – town-wide and highway – outside village funds; the fire district; and the water and lighting districts that resulted …

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… an internal control environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board did not ensure that bank … Claims to be paid were not presented on an abstract, and Board minutes did not indicate that the Board authorized, …

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …

DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol

… the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America … happened on January 6 or minimize the threat it brought to our doorstep. We also mark this day, not just to pay tribute to those who put their lives on the line …

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… the Clerk-Treasurer maintained accurate accounting records or that duties were properly segregated. The Board did not …

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the …

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, …

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …

DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow

… federally mandated clean air and clean water programs has not kept pace with prior years, as full compliance …

DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress

… uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli said. “I urge school district leaders to closely monitor their financial conditions, even if their … position,” meaning there may not be enough cash on hand to cover operating costs. Almost half have a new or increased …

DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000

… State Comptroller Thomas P. DiNapoli, Chautauqua County … to pay for fuel for her personal vehicle. She was employed by the village between 2015 and November of 2020. “Jaeger … battle to service its residents with precious little money. Every dollar stolen is a dollar not spent on the …

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through November 30, 2013. Background The Town of Willsboro is located in Essex County and has a population …

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… software permissions to only those functions that are necessary for employees’ job duties. Establish policies …

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

State University of New York Upstate Medical Center – Selected Travel Expenses

… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two …

City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)

… approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward … Ensure annual project status reports are submitted in a timely manner. Annually assess the progress of projects …

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

… documentation is intact and reconciled to credit card statements before approving credit card claims for payment. …