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Village of West Hampton Dunes – Financial Operations (2013M-390)

… 55. The Village is governed by a Village Board, with the Mayor serving as the chief executive officer. General fund …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390

Montauk Union Free School District – Financial Condition (2016M-168)

… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school with approximately 475 students, is governed by an elected … plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Marion Central School District – Tuition Reimbursements (2016M-11)

… audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 … Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, … in Wayne County. The District, which operates two schools with approximately 790 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

Travel Advisory No. 3

… eligible for an insurance claim, the employee renting the car must report the accident immediately to the local … agency, the employee’s supervisor, and the rental car vendor. The employee must also file a damage claim report with the rental car vendor. Reference: To view all updated information, …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update

City of Olean – Budget Review (B1-14-1)

… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …

https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1

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

… 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie … operates six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. … revenues and expenditures to ensure short-term financing is issued only if needed. …

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

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

… District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees … benefits and costs associated with the district’s health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a new insurance carrier that was less expensive and which offered …

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

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

… from computers and other electronic equipment prior to reuse or disposal. Implement physical security over the …

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)

… to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village … of a financial function. Ensure that the Clerk-Treasurer is properly collecting, recording and disbursing Village …

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)

… to ensure that Village officials verify that the price charged by a vendor awarded a State contract is correct …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is … skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … voids or credits New vendors, especially if payment goes to a post office (PO) box Items purchased that are not …

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

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

… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The … 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

Former Delhi Deputy Superintendent Faces Grand Larceny Charge

… 63, of Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave …

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

State Comptroller DiNapoli Releases School District Audits

… investment policy. Had officials invested available funds in a financial institution with higher interest rates, …

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

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

… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …

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

Westmoreland Central School District – Financial Condition (2014M-283)

… 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … approximately 950 students and 145 employees. The District is governed by the Board of Education, which comprises seven elected members. The Board President is the chief financial officer. For the 2014-15 fiscal year, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283

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

… the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial information to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally …

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

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

Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial condition of the water and sewer funds

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

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

Determine whether Rome City School District District officials established comprehensive multiyear financial and capital plans

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)

… internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. … were authorized to collect cash receipts or the processes for determining accountability over cash receipts recorded in … and on the cash register tapes with the amounts remitted for deposit and investigate and resolve any discrepancies. …

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