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Sweet Home Central School District – Financial Management (2016M-207)

… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … Sweet Home Central School District Financial Management 2016M207 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

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

… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …

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

Village of Cato – Water Financial Operations (2023M-145)

… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… Executive Budget proposal: “Governor Hochul introduced her Executive Budget proposal amid continued economic growth; … Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, … funds should be retained for emergencies. It is important to develop clear guidelines on the appropriate use of these …

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

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

… percent of the ensuing year’s budget. Did not consider historical or known trends of revenues and expenditures when … Adopt a fund balance policy and realistic budgets based on historical trends and maintain a reasonable fund balance …

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)

… 10 employees a total of $36,734 in overtime to conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building checks were performed and officials did not follow …

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

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

… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials … Continued using an energy service company (supplier) after contract expiration, resulting in BOCES paying a higher per …

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

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

… by State Sen. Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review …

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

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

… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …

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)

… January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected … Plattsburgh Public Library Circulation Desk Cash Receipts …

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

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …

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

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. … the budget as needed. Town officials generally agreed with our findings and indicated they plan to initiate …

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

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

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

… January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves … Cohoes Public Library Governance and Operations 2015M259 …

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

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

… information (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not instituted policies …

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

State Comptroller DiNapoli Releases School District Audits

… appropriately sought competition through requests for proposals or quotes for professional services totaling approximately $4.3 million … 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central …

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

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a routine audit … investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller DiNapoli said. “Thanks to the State Police and District Attorney Hubbard for …

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