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State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor Hochul introduced her Executive Budget proposal amid …

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 … 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)

… report – pdf]  Audit Objective  Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …

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)

… budget gaps. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …

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

… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …

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)

… 2014. Background The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an elected seven-member Board of Education, …

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

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

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

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

… 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. … generally agreed with our findings and indicated they plan to initiate corrective action. …

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)

… is located in the City of Plattsburgh in Clinton County. It is governed by an elected seven-member Board of Trustees. … cash register and stated that one employee was required to count the cash collected at the conclusion of the day. … receipts received at the circulation desk. Ensure that on a daily basis two employees count the cash receipts …

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)

… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …

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

… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …

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

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

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 a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …

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)

… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … They did not realize that they were required to annually audit the Clerk-Treasurer’s records and reports, …

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)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …

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

… by New York State Comptroller Thomas P. DiNapoli, the New York State Police and Delaware County District Attorney John Hubbard. Rosenthal, 63, of Delhi, was charged today with … sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine audit and …

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