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DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight budgets, school … rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time … such an incentive, the district would have paid a total of $321,000 in health insurance premiums for these …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

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)

… records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely … for Library payroll expenditures. Town officials disagreed with certain aspects of our findings; however, they generally agreed with our recommendations and indicated they have taken …

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)

… Health Department forced the Board to submit a plan. In addition:  $42,696 in unauthorized billing adjustments were made.  Of 464 water … that should have been billed and collected and $1,296 in overbillings.  27 percent of the water produced (at a cost …

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

… as recent years have shown, the financial picture can change rapidly. As the state faces outyear budget gaps … that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … before it hinders the state’s ability to adequately address future infrastructure needs. “My office will release …

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

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

… did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … historical or known trends of revenues and expenditures when developing the budgets. As a result, revenues were …

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)

… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime.  … 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 …

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)

… 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 … Key Recommendations Make accurate estimates based on the most current and accurate information available for …

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)

… did not establish procedures to ensure that the correct prices were obtained when purchasing goods through New York … a State contract is correct by comparing relevant list prices, reduced by contract discounts, with a detailed …

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)

… 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany … 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)

… 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

State Comptroller DiNapoli Releases School District Audits

… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …

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

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

… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

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