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Saratoga Springs Public Library – Claims Processing (2014M-351)
… Springs, Saratoga County. The Library, which is governed by an elected five-member Board of Trustees, serves the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued … to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… Consolidated Local Street and Highway Improvement Program (CHIPS) that resulted in the Town receiving $86,000 more than … (NYSDOT) to resolve any prior years’ discrepancies with CHIPS claims. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30City of Middletown - Information Technology (2018M-235)
… accounts were never used and one account was last used to logon to the network more than nine years ago. Financial … access to ensure City users cannot control all phases of a transaction. City officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … and payments were not properly approved. Middle school bank reconciliations were performed incorrectly, … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… configured and secured. Key Findings District officials did not ensure network user accounts were adequately … and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Jefferson Central School District – Fund Balances (2015M-236)
… one school with approximately 250 students, is governed by an elected five-member Board of Education. General fund … excess funds to unrestricted fund balance, where allowed by law, or use the reserve funds for their designated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… one school with approximately 400 students, is governed by an elected nine-member Board of Education. Budgeted … Require the periodic review of journal entries prepared by the Business Manager. System administrator …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… report – pdf] Audit Objective Determine whether the Town of Fort Edward (Town) officials ensured that payroll payments … initiate corrective action. … Determine whether the Town of Fort Edward Town officials ensured that payroll payments …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of … a result, the District could have paid more than necessary for goods and services. District officials did not seek separate competition for 35 public work projects totaling almost $3.1 million, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertState Comptroller DiNapoli Releases State Audits
… (2016-F-8) < An audit issued in October 2014 identified about $13.9 million in inappropriate or potentially …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… accounts were over expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent … fund revenues in the general fund for the 2020 through 2022 fiscal years; did not provide budget status reports, or …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… investment policy. Officials also did not invest available funds throughout the audit period in an authorized …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsXII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s … via email to inform them of the rejection reason. Agencies can run the Agency Comments Report to access information on … it has been denied, see Section 7.C – Reprocessing an OSC Denied Voucher of this Chapter. Rejection Reason Code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denials