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City of Lockport – Independent Audit Services (2014M-238)

… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … payroll, provided your employment has not been terminated by resignation, employer action, retirement or any other …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not attributable to an … are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … payroll, provided your employment has not been terminated by resignation, employer action, retirement or any other …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

William Floyd Union Free School District – Payroll (2016M-165)

… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously

A Buffalo City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis office

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… Purpose of Audit The purpose of our audit was to evaluate the … Board of Education, operates one school with approximately 200 special needs students and provides transportation, … are justified, necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Highland Central School District – Financial Condition (2013M-358)

… through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, … year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline in the general fund balance. … relied on its general fund to subsidize operations of the school lunch fund. The Board has not adopted a formal budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358

Village of Ilion – Information Technology (2015M-34)

… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34

Red Hook Central School District – Financial Management (2016M-105)

… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Falconer Central School District – Financial Management (2016M-146)

… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Woodbourne Fire District – Board Oversight (2023M-98)

… whether the Woodbourne Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings  The Board did not provide adequate oversight of the District’s financial operations. As a result, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Vestal Central School District – Financial Condition (2014M-08)

… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Town of Bombay – Justice Court Operations (2015M-208)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2014 through May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population … Town of Bombay Justice Court Operations 2015M208 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks … April 2016 through May 2022. These improper disbursements went unnoticed for years because the Board did not review … to seek recovery of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Suffern – Budget Review (B8-15-13)

… adopted budget are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Lockport City School District - Procurement (2021M-198)

… for a facial/object recognition software license, prior to adopting a standardization resolution. We also found the resolution’s language to be inaccurate and misleading. Officials could not … when awarding two contracts totaling $240,000 pursuant to the exception to GML Section 103[16] known as …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

State Comptroller DiNapoli Releases Municipal Audits

… Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins County … or impermissible gifts totaling $47,400 to various local community organizations. Officials also paid nine … included with 16 claims totaling $52,550. Track state and local government spending at Open Book New York . Under State …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… must only be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance … made. See Chapter IV, Section 1– Accounting Codes Uses and Descriptions Overview and Chapter XII, Section 6.L – Replenishing an Advance … accounts must only be reimbursed for appropriate allowable and documented State expenses …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement