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Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that all claims have supporting documentation and are for legitimate Department purposes. The Treasurer should pay …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

Village of West Hampton Dunes – Financial Operations (2013M-390)

… annual financial report with OSC late by as much as 951 days after the statutory filing due date. Estimated …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390

Montauk Union Free School District – Financial Condition (2016M-168)

… officials have not developed formal, specific reserve plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to fund one-time … and adopt comprehensive multiyear financial and capital plans. … Montauk Union Free School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168

Marion Central School District – Tuition Reimbursements (2016M-11)

… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $17.9 million. … meet the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

Travel Advisory No. 3

… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … date of the ticket(s). Updates to the OGS Passenger Vehicle Rental Contract The  OGS Centralized Passenger Vehicle Rental …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update

Sweet Home Central School District – Financial Management (2016M-207)

… July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of … short-term financing is issued only if needed. … Sweet Home Central School District Financial Management 2016M207 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

DiNapoli: Franklin School District Saves $826,000 in Health Care Costs

… Franklin Central School District officials saved more than $800,000 in health insurance costs by switching carriers and offering … … Franklin Central School District officials saved more than $800000 in …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costs

Town of Salina – Information Technology (2013M-256)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Village of Middleburgh – Fiscal Operations (2013M-10)

… 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. … payment. Ensure that proper controls and oversight are in place, especially when one person performs all aspects of …

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

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …

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

Cohoes 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-259

Former 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 … investigation by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” …

https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge

State Comptroller DiNapoli Releases School District Audits

… officials did not develop and manage a comprehensive investment program or comply with the district’s investment … policy. Had officials invested available funds in a financial institution with higher interest rates, the … education programs in-house. Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

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

… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …

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

Westmoreland 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-283

Town of Bergen – Town Supervisor (2024M-30)

… taken corrective action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30

Rome City School District – Multiyear Planning (2021M-144)

… did not calculate the projected annual operating deficits in future fiscal years or assess the impact of the operating … surveys but did not incorporate the information into a comprehensive capital plan to prioritize and fund capital projects and purchases. In addition, the District’s preliminary plan for using …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… in the system or the cash register and stated that one employee was required to count the cash collected at the conclusion of the day. Employees did not compare the total amount of cash …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

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

… through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is governed by an elected seven-member City Council. Budgeted … officials did not ensure that employees received adequate cyber security training. City officials have not adopted a …

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