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State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. Hammondsport Central School … did not develop comprehensive written multiyear financial and capital plans. Their budgeting practice of consistently … reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… October 9, 2013. Background Columbia County is governed by a Board of Supervisors which is composed of 23 members, one … controls over the Department’s revenue collections. As a result, there are no written policies and procedures … reconciliations are not performed and Committee members do not review monthly reports provided by the Director for …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for … advance job opportunities and economic welfare in the Town of Hamburg by providing financing and tax incentives as …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and

Global Concepts Charter School – Cash Disbursements (2017M-126)

… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process … Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126

25-Year Benefit (Section 384) – Special 20- and 25-Year Plans

… 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; …

https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384

Chateaugay Central School District – Leave Accruals (2016M-149)

… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149

Campbell-Savona Central School District – Financial Condition (2015M-42)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… – pdf] Audit Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in … Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties .  Neither the Board, nor the …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Rockville Centre Union Free School District – Information Technology (2023M-140)

… that a user’s Internet browsing exposes the District to malicious software that may compromise data … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Town of Smithtown – Departmental Operations (2017M-66)

… examine Highway Department and Parks Department operations for the period January 1, 2015 through August 31, 2016. … Town Board. General fund budgeted appropriations for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled approximately $26.1 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… Purpose of Audit The purpose of our audit was to review controls over payroll … 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… a diligent and thorough manner. When a local government or school district has a strong claims auditing process, the … that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck … confidence in the operations of their local government or school district. Allocating resources to improve the …

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

What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process

… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have been provided. A claim generally must …

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

Bolton Central School District – Financial Condition (2013M-58)

… developed a multiyear financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Village of Albion – Water and Sewer Rents (2013M-108)

… duties or implement compensating controls. Ensure that master meter is recalibrated periodically. Deposit all moneys …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Town of Cortlandville – Fuel Purchases (2012M-171)

… that the Town paid the lowest price compared to available State and County contract prices. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171

Town of Berne – Board Oversight (2021M-77)

… were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77