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County of Rockland – Budget Review (B6-16-19)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … in negotiation. The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and … deficit over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… not maintain complete and accurate records to account for all of the Company’s financial activities and did not submit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… condition and extra-classroom activity (ECA) funds for the period July 1, 2015 through February 28, 2017. … Findings District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years … advisors ensure that pre-numbered receipts are issued when funds are collected. If not practical, the Board should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Lockport – Independent Audit Services (2014M-238)
… audit services and the effectiveness of such services as a means for the timely detection of errors and irregularities … The City of Lockport is located in Niagara County and has a population of approximately 21,100. The City is governed by an elected Common Council and has an elected Treasurer who …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Workers’ Compensation or other employer-funded benefits, for up to two years (which may be extended for an additional two years) following the last date you were … or Within 12 months of the last date you were receiving salary, on an authorized medical leave of absence or …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitWilliam Floyd Union Free School District – Payroll (2016M-165)
… The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … process. The District does not have adequate procedures in place to ensure overtime is preapproved, and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… today in Erie County Court after admitting he worked for a second school district at the same time before his scam … Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when our public school … wrongdoers responsible. I thank District Attorney Sedita for prosecuting this case.” DiNapoli’s auditors and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. … expenses unless stipulated by agreement. Ensure that all employees receiving dependent care reimbursements are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedHighland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … the budget starting in fiscal year 2010-11, resulting in a deficit fund balance in the school lunch fund and a decline … our audit period were permitted to use their own methods when developing the budget. The District has not yet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Red Hook Central School District – Financial Management (2016M-105)
… District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as Clermont and Livingston in Columbia County. The District, which … fund balance identified in this report in a manner that benefits District residents such as using surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… audit was to examine the District’s financial management and its controls over transportation and information technology (IT) operations for the period … a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive performance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
Falconer Central School District Financial Management 2016M146
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of Owego in Tioga County. … to the public the financial information required by law, they did not include actual historical expenditures as …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… receive written financial reports or review bank and investment statements and canceled check images. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … Findings Significant revenue and expenditure projections in the adopted budget are reasonable. The adopted budget … future operating surpluses. The Board adopted a local law which allows the Village to override the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… not always for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling $47,400 to various local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits