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Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Understanding the symptoms of errors and fraud can help you identify claims that should be examined with greater …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

XII.4.A Vendor Requests for Payment – XII. Expenditures

… to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) the State has not paid any part of the claim, and (iii) the balance stated on the claim is actually … to the Office of the State Comptroller OSC with each claim stating i the claim is just true and correct ii the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-payment

Pride 2022

… This year, Comptroller DiNapoli will host his third annual Pride celebration at this historic location and honor … Carmen Neely Founder and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad … people of color in upstate and western New York About Pride Month Each June, Pride month honors the anniversary of …

https://www.osc.ny.gov/pride-2022

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited … We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Travel Advisory No. 17

… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … As a reminder the Office of the State Comptroller OSC Travel Manual states if the employees …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Wayne County Probation Department – Restitution Payments (S9-20-6)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to sensitive … the former employees left the District 13 years ago. Limit student information and financial application access rights …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Lyndonville Central School District – Procurement and Claims Audit (2022M-144)

… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022m

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to … Recommendations Maintain accurate, complete and up-to-date accounting records and properly complete bank …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Village of Mexico – Financial Management (2023M-170)

… Adopt a fund balance policy and realistic budgets based on historical trends and maintain a reasonable fund balance …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Crown Point Fire District – Board Oversight (2024M-29)

… were not conducted. As a result, there is no independent verification that the Secretary-Treasurer has properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Montauk Union Free School District – Information Technology (2022M-137)

… pdf] Audit Objective Determine whether Montauk Union Free School District (District) officials secured access to the … audit school montauk information technology …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were … rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were … competition to ensure rates are at the lowest possible cost. Conduct a deliberate and thorough audit of electricity …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Brentwood Union Free School District – Information Technology (2023M-83)

… pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) … users with information technology (IT) security awareness training and implementing an IT contingency plan. Key … network user accounts, provide IT security awareness training as required by a Board-adopted policy or implement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

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