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Problem Claims – Improving the Effectiveness of Your Claims Auditing Process

… not in compliance with local policies, reduce the claim by the amount of ineligible expenses. If the claim is a …

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

Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)

… deficits, a declining fund balance, and a declining cash balance from 2010 to 2012. The County’s financial …

https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177

City of Yonkers – Budget Review (B17-6-11)

… certiorari settlements in the 2017-18 fiscal year. Social Security tax payments are underestimated by approximately …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11

Comptroller DiNapoli Releases School Audits

… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … completed fiscal years, the district’s revenues fell short by an average of $740,000 in the general fund and $100,000 in … . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0

Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)

… The Hoags Corners Volunteer Fire Company is located in Rensselaer County and provides fire protection services to … by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for … term "best practices" is vague, and the guidance provided in the policy is very limited and does not indicate whether …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09

Dutchess County Industrial Development Agency – Management Practices (2013M-251)

… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … Key Findings The Dutchess County Industrial Development Agency (DCIDA) Board did not design or implement an adequate … 21 businesses receiving DCIDA benefits have not met their employment goals. Job creation was less than the agreed-upon …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-management

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… Assign the Treasurer only those user permissions that are essential for her job duties. Periodically produce and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

Town of Pittstown – Records and Reports (2013M-5)

… with bank records, resulting in, for example, general fund cash being over-reported by $98,438 in 2011. The Board …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… Background Albany County is located in eastern New York State and has a population of approximately 303,000. The … has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials … restitution in the victims’ trust fund to a nominal amount by making more timely disbursements to those victims who have …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Comptroller DiNapoli Releases Municipal Audits

… climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee … letter. The city’s proposed budget complies with the property tax levy limit. For access to state and local …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0

State Comptroller DiNapoli Releases School District Audits

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … board, however, did not establish policies and procedures to guide staff when processing claims, which were not audited prior to payment. Mechanicville Housing Authority – Tenant Rents …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… and established internal controls over water operations for the period June 1, 2012 through February 11, 2014. … Trustees and an elected Mayor. Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. Key …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is governed … by the Treasurer. The Board did not audit the Treasurer’s records and reports during our audit period. As a result, … of duties. Annually audit the Treasurer’s financial records. Adopt policies and procedures governing IT, …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Town of Lindley – Financial Management (2012M-226)

… August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population of approximately … $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in comparison to the Town’s expenditure levels, representing …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226

Village of Unadilla – Budgeting (2013M-143)

… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143

Town of Davenport – Financial Operations (2013M-62)

… 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the … functions. Account for the discrepancies identified in permit fee revenues. Ensure that all claim vouchers are …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported an …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Comptroller DiNapoli Releases School Audits

… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0