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Village of Deposit – Claims Auditing (2023M-173)
… report – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) … approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Town of Oneonta – Town Clerk (2021M-59)
… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Worcester Central School District - Fund Balance Management (2022M-75)
… reasonable estimates when developing the budget. Comply with the statutory fund balance limit. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Chautauqua Lake Central School District – Procurement (2024M-3)
… (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District … $166,000. Did not adequately review purchases made to ensure charges were appropriate, resulting in … and indicated that they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Windsor Central School District – Fuel Controls (2022M-133)
… inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately … always maintained to report who used the credit cards or what District vehicle or equipment was fueled. Officials did … over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Copiague Fire District – Credit Card Purchases (2019M-98)
… and for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, … $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… County District Attorney’s Office for their steadfast work on this investigation. Ms. Chatley corruptly took advantage … should have ceased upon her death. Janet Chatley died on January 5, 2020. DiNapoli’s Division of Investigations … which she withdrew it and spent it. Chatley was arrested on Grand Larceny in the 3 rd Degree charges. She was issued a …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… “Sharon Collins allegedly took advantage of her husband’s death to try to cheat the pension system,” DiNapoli said. … benefit,” New York State Police Superintendent Steven G. James said. “Financial crimes, or any crime, will not be … option, which meant payments would stop at the time of his death. He died in 2020, but his wife failed to notify the New …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Comptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… complete report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured … (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11DiNapoli Statement on Proposed Federal Budget
… "The President’s budget blueprint threatens funding for vital … more. It provides little specific information regarding the impact of broadly proposed cuts, but it is clear this … budget will hurt New Yorkers. I urge the Administration to provide the details as soon as possible so New Yorkers and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-statement-proposed-federal-budgetOpinion 89-56
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … who report health care services billed but not provided) COLLECTIVE BARGAINING -- Compensation (payments to employees … by local law or pursuant to a collective bargaining agreement, for cash incentive payments to employees who …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Town of Canton - Compensation and Benefits (2018M-159)
… compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized amounts. Key Findings The … compensation and benefits were paid in accordance with the collective bargaining agreement CBA or Board authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Lyme Central School District – Financial Management (2024M-87)
Determine whether the Lyme Central School District District Board of Education Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87City of Middletown - Information Technology (2018M-235)
… application access to ensure City users cannot control all phases of a transaction. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Utica City School District - Payroll (2018M-175)
… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation … supported or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175