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New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal

… these funds are allocated effectively and properly used. “My office will review all of the executive budget proposals … government financial records, track state contracts, and find commonly requested data. …

https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… services on lands outside the District to a business or businesses with which the former Director appears to have … Assistant was not provided with support for amounts billed or detailed descriptions of the services provided. Key …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over

Examination of Travel Expenses

… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. Background As … travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head of the …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expenses

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate … only one username and password and has not designated someone independent of Business Office operations to be the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … and employees did not solicit competitive proposals for five of eight professional services providers who were …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

City of Long Beach – Budget Review (B22-7-4)

… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

Village of Upper Brookville – Justice Court (2013M-160)

… The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected … as well as the court clerk’s expected work hours and work location. Establish policies and procedures to ensure an …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160

Nassau County – Contract Approval Process (2012M-192)

… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …

https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192

Avon Central School District – Information Technology (2016M-123)

… information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123

Washingtonville Central School District – Reserve Funds (2014M-45)

… Purpose of Audit The purpose of our audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, 2013. … annual report of reserve funds is prepared and submitted to the Board. Determine if the Unemployment Insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45

Johnstown Public Library – Cash Receipts (2014M-304)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Comptroller DiNapoli Releases School District Audits

… addition, employees stored personal data, such as photos, videos and music, on district computers. And district …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0

Town of Hempstead – Budgeting (2021M-169)

… and make necessary budget amendments prior to a budget line becoming over expended. Town officials disagreed with …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Clymer Central School District – Payroll (2023M-168)

… or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … errors totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 … procedures for reviewing payroll to detect inaccurate pay rates and governing overtime approvals. Perform a more …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Town of Worcester – Claims Audit (2022M-145)

… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145

Town of Harpersfield – Claims Auditing (2024M-71)

… Key Findings The Board did not properly audit claims to determine whether the claims represented actual and … necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … contain sufficient details or itemization for the Board to make the necessary determinations required for a proper …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Hammond Central School District – Payroll (2016M-398)

… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Locust Valley Water District – Budgeting (2013M-179)

… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations for the period January 1, 2009, through December 31, 2012. … and a Treasurer. The District supplies drinking water to 7,500 customers in the Hamlet of Locust Valley, the …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179