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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 … is properly collecting, recording and disbursing Village funds. … Village of Middleburgh Fiscal Operations 2013M10 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

Town of Mohawk – Records and Reports (2013M-113)

… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Travel Advisory No. 17

… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are based on historical trends and other known factors. Reduce fund …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… inherently risky Alterations or questionable handwriting on documents Duplications Payments to a vendor that have …

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

Town of Sweden – Justice Court (2014M-318)

… accountability analyses and the Court's accounting records on a regular basis for timeliness and accuracy. Ensure all …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Oyster Bay - Financial Condition Management (2020M-74)

… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

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

… employees complied with rules and regulations and is free from fraud, waste and abuse.  The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …

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

Lowville Academy and Central School District – Financial Condition (2015M-220)

… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Crown Point Fire District – Board Oversight (2024M-29)

… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Montauk Union Free School District – Information Technology (2022M-137)

… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

DiNapoli: School District Tax Levy Cap at 2%

… levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Wayne County Probation Department – Restitution Payments (S9-20-6)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

State Comptroller DiNapoli Releases School District Audits

… Central School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… and Fleming that are within the Auburn Enlarged City School District. The Library is governed by an elected …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

City of Yonkers – Information Technology (2017M-86)

… The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The …

https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376