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State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… of the state’s finances, while ensuring adequate funding for our most important needs, including education, public … boosted the state’s rainy-day funds and other reserves for economic uncertainties, and these funds should be retained for emergencies. It is important to develop clear guidelines …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Mexico – Financial Management (2023M-170)
… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the Village had over $1.1 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… overtime worked by Facilities Department employees. As a result, employees may have worked unnecessary overtime. … during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeWestmoreland Central School District – Financial Condition (2014M-283)
… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background … The Board President is the chief financial officer. For the 2014-15 fiscal year, the District’s operating budget … and adopt budgets that include reasonable estimates for expenditures and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Selected 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/2013/06/04/selected-employee-travel-expenses-1Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… condition and to examine the Town Clerk’s operations for the period January 1, 2012 through May 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.1 million. Key Findings The … in a timely manner. The Board did not audit or provide for an annual audit of the Clerk's records. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick 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-002Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… 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 … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown 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-256Town 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-152Plattsburgh 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-8Cohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible responses arising … handwriting on documents Duplications Payments to a vendor that have increased dramatically for no apparent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Comptroller DiNapoli Releases School District Audits
… investment policy. Had officials invested available funds in a financial institution with higher interest rates, … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… the Fire Chief and a former Board member using Department funds. The Board and membership did not review bank statement … … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsVillage of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected … 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … and four Trustees who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… was to evaluate the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. … verify that the Village received State contract pricing for nine purchases and overpaid approximately $5,500 for four of these purchases. The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Rome 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-144Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge