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State Comptroller DiNapoli Releases Municipal Audits
… Court Operations (Schoharie County) The former justice did not ensure court money was accurately and completely … issued during the audit period, the former justice did not adjudicate 82 tickets, either because he did not hold court on a regular basis or did not pursue those …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Auditors reviewed the district’s general fund budgets for the 2012-13 through 2014-15 fiscal years and found that …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… haulers to self-report on the volume in their loads. As a result, the authority could be losing out on as much as … written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in … for purchases not subject to bidding requirements. As a result, the board does not have adequate assurance that goods …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… for addressing and maintaining compliance with data security requirements. New York City Department of Finance … systems used by NFTA on 66 devices. Homes and Community Renewal: Office of Rent Administration (ORA): Collection of Fines …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Municipal Audits
… fulfilled his duties. The treasurer was allowed to pay bills and make cash withdrawals without evidence of … reasonable. The village's proposed budget includes a tax levy which exceeds the allowable property tax levy limit. Therefore, to comply with the law, the board must …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… purchase fuel, but records were not always maintained to report who used the credits cards or what district vehicle, …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … estimates for significant revenues and expenditures in the 2021 adopted budget. Due to uncertainties in available state funding for highway improvements that were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in public funds. “This … such as this where local officials misuse their office for their personal benefit. I commend the village of LeRoy police department and District Attorney Friedman for working closely with my staff to make sure this …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … be applied against the outstanding deficit. The County may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Georgetown Fire District – Board Oversight (2014M-264)
… that complete and accounting records were maintained, that bank reconciliations were performed or that annual financial … adequate accounting records are maintained, that monthly bank reconciliations are prepared for the Board’s review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Examination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesTravel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … an employee or to maximize travel expense reimbursement. In most cases, the official station will be the employee’s …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… rental policy and procedures are inadequate, and it did not comply with the provisions in the existing policy. The Board did not review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate oversight or establish sound …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContract Advisory No. 25
… Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched … Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to accept Grant Procurement Records …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… for 2015 are $157,987. Key Findings The Board could not appropriately monitor the budget because it did not receive budget status reports, and, therefore, the … a net total of $40,000 from the capital reserve which had not been repaid as of the end of 2014. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
Bovina Fire District Fund Balance 2015M138
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Town of Owego – Shared Services Facility Capital Project (2022M-42)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over