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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 … surplus fund balance.  Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …

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)

… (District) officials properly approved and monitored the Facilities Department’s overtime costs. Key Findings … did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees may …

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

Westmoreland Central School District – Financial Condition (2014M-283)

… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and 145 … a plan to reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

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)

… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …

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)

… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …

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)

… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the … through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, …

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

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

… Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and … Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or … were accurate. Had officials monitored the electricity rates and ensured the utility bills were accurate, officials …

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

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

… Purpose of Audit The purpose of our audit was to review the Town’s internal … technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located …

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

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

… not repaid by the end of the fiscal year, as required. For 2016 – 2020, officials budgeted for non-existing debt payments and reserve transfers that … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …

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

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Cohoes Public Library – Governance and Operations (2015M-259)

… budget-to-actual information, cash balances and all budget lines, revenues and expenditures. Audit and approve all …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …

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

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Fayetteville-Manlius … Central School District – Professional Services (Madison County and Onondaga County) District officials appropriately … increased by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

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

… was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. … The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of … protection and emergency services. Budgeted appropriations for 2015 were approximately $59,800. After completion of our …

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

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

… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …

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)

… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …

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

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

… the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project … purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) funds includes using about $11.2 million to pay for recurring operational expenses, resulting in a projected …

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

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …

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

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $101,605. Key Findings We found that the travel expenses for the SUNYIT employee selected for audit were documented and adhered to State travel rules …

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