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Town of Sweden – Justice Court (2014M-318)

… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. … the Supervisor’s signature on disbursement checks using a rubber stamp. No one compares the approved claim warrants to …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Claims with certain characteristics may have a higher risk of error … are not routine. In today’s electronic environment, anyone with a computer and printer may be capable of replicating and … Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …

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

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Village of Frankfort – User Charges (2014M-117)

… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Kendall – Justice Court (2013M-130)

Town of Kendall Justice Court 2013M130

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

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

… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …

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

State Comptroller DiNapoli Releases School District Audits

… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund balances, … or prepare accurate reports that would allow the Board to adequately monitor the Town’s financial operations. …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Travel Advisory No. 17

… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal provided to them. This policy …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Wayne County Probation Department – Restitution Payments (S9-20-6)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Town of Oyster Bay - Financial Condition Management (2020M-74)

… towns and requires 37 percent of the revenue of the funds servicing this debt. The Board did not develop and adopt …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… perform virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor with claim abstracts that were incomplete or unsigned. The … Supervisor should attend training to familiarize himself with the requirements of his elected duties, properly monitor …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

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

… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …

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

Crown Point Fire District – Board Oversight (2024M-29)

… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were … Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… School District (District) officials adequately secured access to the network and properly managed user permissions … Key Findings District officials did not adequately secure access to the network or properly manage user permissions to … ago. Limit student information and financial application access rights and permissions based on a user’s job …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user