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Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… claims auditing process. Key Recommendations Adopt a policy to compliment the procedures over their claims … claim approved is a legitimate Town expenditure, and that vendor payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not provided. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Village of Owego - Board Oversight and Financial Operations (2018M-101)
… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges Over Alleged Theft of $78,000 in New York State Pension Benefits
… funds that so many New Yorkers depend upon." "Today's criminal charges send a clear message: if you are accused of stealing … and Deputy Bureau Chief Stacy Aronowitz. The Division of Criminal Justice is led by Executive Deputy Attorney. The …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-over-alleged-theft-78000-new-yorkComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … policy. BOCES generally procured goods and services in accordance with its purchasing policy. However, the policy …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsContract Advisory No. 24
… for Procurement Contract Purchases Guidance: As referenced in the Guide to Financial Operations (GFO), Chapter XI, … Contract Purchases , provides sample language to include in contracts to encourage Early Pay Discounts throughout a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesTown of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userTown of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … to exceed $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16White Plains City School District – Procurement of Professional Services (2014M-240)
… schools with approximately 7,060 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mTown of Liberty – Justice Court Operations (2016M-336)
… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Latham Fire Department – Length of Service Awards Program (2016M-279)
… protection services for portions of the Town of Colonie in Albany County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive … and accurately recorded. Ensure the information entered in the computer program is compared to the supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Cortland County - Claims Audit and Check Printing (2018M-247)
… since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … of county auditor or the office of county comptroller, in accordance with law. Direct the County’s Information … prepared checks. Discontinue assigning users access rights in the financial software. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … District officials did not adequately manage user accounts and their user permissions. For example, former employees and an unknown person had active accounts, and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115State Comptroller DiNapoli Releases Municipal Audits
… city collected $110,000 in revenues for 4,367 violations from January 2011 through April 2016, which represents 61 … fund balance decreased by approximately 58 percent, from $4.8 million to $2 million. The city’s financial …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… enforcement of the existing regulations has lagged. Office of Children and Family Services (OCFS): Access … (2018-BSE2-001) Tough Man is a not-for-profit corporation formed to sponsor community sporting events such as walks and …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-audits