Search
State Comptroller Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsAdequacy of 2021 Budgets - Steuben County (S9-21-19)
… of New York State, encompassing 32 towns, 14 villages and two cities. Key Finding Our review found that officials …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19College at Buffalo – Selected Employee Travel Expenses
… totaled $139,424. Key Findings We were only able to audit two years and nine months of the three years of travel …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… cash receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located … with the Town of Albion. The Village dissolved on June 1, 2013. All of the remaining Village assets, on the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds in …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Adequacy of 2021 Budgets - Essex County (S9-21-9)
… northeastern New York State and encompasses 18 towns and two villages. Key Finding Our review found that officials …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9East Ramapo Central School District – Budget Review (B21-5-4)
… [ read complete report - pdf ] Purpose of Budget Review The objective of this review was to provide … and members of the New York State Legislature requested our Office to complete a financial review, which led to our review of the District’s proposed budget for the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
Village of Delanson Internal Controls Over Selected Financial Operations 2012M232
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… controls over time and attendance and leave accrual records, Justice Court operations, and the chief fiscal … We identified 79 errors in nine employees’ accrual records. There were no timesheets or other records of the days or hours worked, such as calendars and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Accounts Payable Advisory No. 70
… will process check payments normally with the exception of two check handling codes: “Special Handling” (“S” handling … code on their vouchers for overnight courier delivery. When multiple checks are overnighted to the same address, Key … facilities, OSC will issue an advisory notifying agencies when emergency check printing protocols will commence. Please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventDiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… State Comptroller Thomas P. DiNapoli and Acting United States … shameful,” DiNapoli said. “Ms. Hand abused her position to fund her lifestyle at the expense of her community. Thanks to … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtDiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to … billion for counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 percent, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustTown of Wilson –Purchasing (2014M-077)
… Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. Background The … the Towns internal controls over purchasing for the period January 1 2012 through February 11 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Summit Security Services, Inc. (Summit)
… Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided … Key Findings We found OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, … This consists of seven individuals who provided services for up to eight months prior to applying for their DOS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School District Audits
… three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the last …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Fredonia – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … in our planning analysis, including three employees with outliers in air and train fares that totaled $148,505. … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesOversight of Critical Foster Care Program Requirements (Follow-Up)
… service delivery, including assessments and case plans for families and children. Our initial audit examined whether … required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts occur as required for these children. At each of the ten sites we visited, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followAudit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the Education Law and the Commissioner of Education’s … good academic standing; two students who were not credited with their awards; and one student who had not declared a … by the beginning of her junior year. SED and HESC agree with the audit recommendations. Key Recommendations The …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college