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Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4State Comptroller DiNapoli Releases Municipal Audits
… favorable terms and conditions. Village of Churchville – Electric Utility Services Billing and Collections (Monroe … County) The board did not provide adequate oversight of electric utility services billing and collections. The board did not request financial or electric utility services use, billing or collection reports …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The town justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review to ensure all collections were accurately accounted for and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing and monitoring the board’s policies and establishing … for the supervision and accountability of travel and conference expenses in accordance with board policies: …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… including: the presentation of all capital assets on the face of the State’s government-wide financial statements; the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement today after the arrest of Kristina Hand, former … Morris Central School District in Otsego County, following a joint investigation by his office, the United States Attorney for the Northern District of New York, the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialDelaware County – Third-Party Contractual Services (2014M-287)
… period January 1, 2013 through June 9, 2014. Background Delaware County, which has a population of approximately … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Village of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 through … Findings Sign-in and sign-out sheets did not agree with leave request forms, leave time records or related leave reports. We compared the … Aloma D Johnson Charter School Leave Accruals 2017M218 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Waterloo – Board Oversight (2017M-110)
… of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. Background The Town of … payments. Separation payments totaling $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not … The Board did not enter into intermunicipal agreements with the Village of Waterloo for water and sewer services …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with adequate information. As …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementRandolph Academy Union Free School District – Financial Management (2015M-248)
… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mPembroke Central School District – Financial Management (2016M-31)
… Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which … toward subsequent years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Greenville Central School District – Information Technology (2016M-221)
… distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221