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Updated by Applied Web NY on Mar 03, 2016
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Most Challenging NYS Comptroller's Audit Findings for Local Governments

Has your local government received a recent audit? You may have found some of the findings missed the mark or tough to correct. Here are some of the most challenging Comptroller audit findings. What do you think?

1

Inadequate Segregation of Duties

Inadequate Segregation of Duties

"Internal controls over cash receipts in the Clerk’s office were not appropriately designed or operating effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds."

2

Inappropriately Funding the Employee Benefit Accrued Liability Reserve

Inappropriately Funding the Employee Benefit Accrued Liability Reserve

"Office of the State Comptroller (OSC) audits have found that many have reserved more EBALR funds than necessary to cover liabilities for compensated absences. Sometimes this overfunding amounted to millions of dollars"

1

Excessive Reserves

Excessive Reserves

"...by funding reserves at greater than reasonable levels, essentially results in property tax levies that are higher then necessary."

1

Over-Estimating Expenditures

Over-Estimating Expenditures

"The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated."

1

Inefficient BOCES Services

Inefficient BOCES Services

BOCES's costs for non-instructional services "are generally higher than the costs districts would pay if they performed the same services themselves,"

2

Identified Fraud and/or Theft

Identified Fraud and/or Theft

"While at least five school officials have been arrested and four have pleaded guilty to theft or official misconduct, other officials were taking money in ways that were clearly inappropriate, and millions were spent without proper controls."

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