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

… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

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

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

Village of Middleburgh Fiscal Operations 2013M10

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)

… that Village officials verify that the price charged by a vendor awarded a State contract is correct by comparing … discounts, with a detailed breakdown of charges by the vendor. Recover any overpayments the Village made to State …

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

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

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

… Purpose of Audit The purpose of our audit was to determine whether … public library located in the City of Cohoes in Albany County. The Library, which serves approximately 16,000 … governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is …

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

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… his actions were discovered in a joint investigation by New York State Comptroller Thomas P. DiNapoli, the New York State Police and Delaware County District Attorney … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

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

State Comptroller DiNapoli Releases School District Audits

… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

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

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

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

… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the …

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

Town of Bergen – Town Supervisor (2024M-30)

… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required by the Town’s policy. Therefore, the Accountant recorded financial transactions without oversight. …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

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

… and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. As of December … was negative $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the … information available for revenues and expenditures to ensure the water and sewer funds remain self-sufficient. …

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

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

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

… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. … …

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

City of Yonkers – Information Technology (2017M-86)

City of Yonkers Information Technology 2017M86

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Examination of Unemployment Insurance Benefits 2016 Annual Report

… we used data analytics to select 57,054 transactions for audit, including: (i) high risk payment requests DOL … with DOL to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees … $342,415 from New York State employees who owed DOL for past UI overpayments through this cooperative effort. … …

https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-report

Selected Employee Travel Expenses

… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.  The … outliers. As a result, 23 Department of Corrections and Community Supervision employees were selected for audit. The … Employee Travel Expenses (2012-S-95) Office of General Services: Selected Employee Travel Expenses (2012-S-92) … To …

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)

… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …

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)

… of our audit was to evaluate internal controls related to online banking and information technology for the period July … for the 2014-15 fiscal year total approximately $21.3 million. Key Findings The District unnecessarily has online …

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)

… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …

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