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Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… Purpose of Audit The purpose of our audit was to determine if the Board … protection services for the residents of the Town of Alden in Erie County, governed by an elected five-member Board of … Key Findings There was no evidence that nearly $64,000 in payments were authorized by the Department’s membership. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

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

… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …

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

State Agencies Bulletin No. 858

… Purpose To inform agencies how the taxable fringe benefit of the … Licensure Exam Fee Reimbursement (CLEFR) will be applied to employees’ reportable taxable income and withholdings for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008

Town of Salina – Information Technology (2013M-256)

… unlocked room containing the server and any other rooms with network access. Establish a comprehensive inventory …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… amid continued economic growth; however, as recent years have shown, the financial picture can change rapidly. As the … Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, … decisions also improve the state’s structural balance. “I remain concerned about the state’s debt burden, one of the …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

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

… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …

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

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

…   [read complete report – pdf]  Audit Objective  Determine whether Dobbs Ferry … Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted.  While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more … Contract Review Safeguards Public Funds Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …

https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 through May 31, 2016. Background The Town of Dresden is located in Washington County and has …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… through June 6, 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen … from the banks are enabled. … ByronBergen Central School District Online Banking and Information Technology …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Brunswick Central School District – Financial Condition (2014M-002)

… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. … Develop and adopt budgets that include realistic estimates for expenditures and discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002

Beacon City School District -- Budget Review (B6-15-4)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … proposed budget complies with the tax levy limit because it includes a tax levy of $36,262,918, which is within the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

Rome City School District – Multiyear Planning (2021M-144)

… preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring … the long-term impacts and sustainability of using ARPA funds. Key Recommendation Develop and adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Village of Middleburgh – Fiscal Operations (2013M-10)

… Audit the financial records of the Clerk-Treasurer, at least annually, to verify that all moneys due to the …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the … Key Recommendations The Board and membership should have developed procedures to help ensure that all cash … was properly maintained. The Board and membership should have performed a review of the bank statements, including …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

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

… necessary. The water fund had a negative unassigned fund balance since 2016. As of December 31, 2020, the unassigned fund balance was negative $370,229 and the water fund owes …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… him more than $6,000, before his actions were discovered in a joint investigation by New York State Comptroller Thomas … appreciate the work of the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service and public employment,” District Attorney …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

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

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

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