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

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … and appropriating fund balance that was not used to fund operations, the District’s actual unrestricted fund … included using fund balance to finance operations to keep the real property tax levies at amounts the Board …

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 with rules and regulations and is free from fraud, waste and abuse.  The audit covers the … initiative to determine whether the use of travel money by selected government employees was appropriate, we audited …

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)

… Key Recommendations Review estimates of fund balance at year-end and not budget to appropriate fund balance to …

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)

… seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online …

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)

… officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve would be funded or when the balances would …

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)

… [read complete report – pdf] Audit Objective Determine whether Dutchess … were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored …

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)

… and procedures to protect data resources. Town officials do not maintain a complete and accurate computer inventory …

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)

… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …

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)

… cash receipts recorded in the system or the cash register and stated that one employee was required to count the cash … Recommendations Establish comprehensive written policies and procedures that provide adequate guidance and internal controls over collecting and remitting cash …

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)

… 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

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …

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

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

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

… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …

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)

Village of Middleburgh Fiscal Operations 2013M10

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)

… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …

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)

… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends …

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

… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …

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

… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses.  These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred …

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

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

… a cost of approximately $20,000), or 9.4 million gallons, is considered unauthorized non-revenue water or lost water. …

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

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

… accurate. The Supervisor: Approved bank reconciliations without determining whether they were performed correctly and without verifying that cash balances in the accounting … Therefore, the Accountant recorded financial transactions without oversight. Did not obtain timely reimbursement of …

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