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City of Salamanca – Employee Benefits (2023M-96)
… Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State … especially important.” For July 2023 compared with July 2022: New York City’s collections totaled $777 million, an … York state grew by 3 in July compared to the same month in 2022 according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… did not provide proper oversight of disbursements or ensure the required AUDs were filed with the Office of the … did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a … Town checks properly signed. Compare checks to abstracts or certified payrolls and review and approve all transfers. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… office employees, including the Assistant Superintendent for Business Affairs (ASB), were not aware that they were … regulations are developed, to provide guidance for business office staff that defines acceptable Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… by the former Treasurer, receive written financial reports or review bank and investment statements and canceled check …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… used to log into the network between June 2015 and August 2022. Adequately secure shared network folder access, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, …
https://www.osc.ny.gov/events/2022-womens-history-monthTown of Butternuts – Highway Facility Capital Project (2021M-94)
… and financing sources. Fully define the Project scope. For example, a planned highway department office suite was … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… The board did not properly manage pool project donations or disbursements. The board also inappropriately used town … However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… effectively, it can identify claims that have violated or bypassed purchasing and other important internal controls. … in a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … stops here;" nothing could be more true when an improper or poorly documented claim is rejected, or even held …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWyandanch Union Free School District – Budget Review (B21-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… Local sales tax collections in New York state increased by 1.6% in … as they make budgetary decisions.” In February 2024: New York City’s collections totaled $759 million, an …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearSharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… to the following Counties: Greene , Jefferson , Madison , Nassau , Niagara , Orange , Seneca , Tompkins , Washington … . Audit Objective Determine whether officials in 10 county (County) departments of weights and measures … consumer complaints. … Determine whether officials in 10 county County departments of weights and measures Departments …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value reflects retirement …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 2025-26 budget. Background The Village of Suffern is located in … was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4