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

… Key Findings  The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied … fund; balances ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the ensuing year’s budget.  Did not consider historical or known trends of revenues and expenditures when developing …

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 … to initiate corrective action.  … 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)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students …

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

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees.  As part of a statewide initiative to determine whether the use of …

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)

… of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s … priorities. The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit …

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)

… the manner in which electronic or wire transfers of funds would be accomplished. District officials have not … the manner in which electronic or wire transfers of funds will be accomplished. Ensure that alerts and other …

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)

… rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. … BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, during the 28-month audit period. … supplier awarded the new bid through a competitive process or the local utility company (LUC), which could have saved …

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)

… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …

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)

… 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 … on the most current and accurate information available for revenues and expenditures to ensure the water and sewer …

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)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …

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)

… provides the City with the Board-approved claims packets or abstracts signed by all Board members. … Cohoes Public …

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

… certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable … addresses for the same vendor Inconsistent, vague or implausible responses arising from inquiries or analytical procedures Excessive voids or credits New …

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

State Comptroller DiNapoli Releases School District Audits

… sought competition through requests for proposals or quotes for professional services totaling approximately … not develop and manage a comprehensive investment program or comply with the district’s investment policy. Had …

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)

… No one ensured that cash receipts were properly recorded or that collections were being deposited. Key Recommendations …

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)

… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …

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)

… officials followed the Village’s procurement policy or statutory bidding requirements. Village officials …

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

… filing a complaint online at  [email protected] , or by mailing a complaint to: Office of the State …

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

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

… we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period ending March …

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