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Comptroller DiNapoli Releases School Audits

… his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… distinct and separate from the Town of Lisle and located in Broome County. The Board of Fire Commissioners (Board) … Develop a plan to reduce the amount of fund balance in a manner that benefits District taxpayers. Audit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Generic PINs

… 10 unique personal identification numbers (PINs) for the regional and central offices. Last year, DEC made …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins

SUNY Bulletin No. SU-155

… amount. The goal amount will be the maximum amount per Payroll Bulletin No. 866 . Agency Actions Agencies should review Control-D report NBEN749 as described in Payroll Bulletin No. 866 (Instructions for Entering … Questions about this bulletin may be e-mailed to the Payroll Deductions mailbox. … To notify agencies that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-155-automated-transfer-deduction-code-405-tiaa-special-annuity

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an … the exception of those that are allowed by law to be paid in advance. … Smithfield Fire District Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … but they have not developed written policies or procedures to formalize this process. Fire Island Union Free School … officials appropriated fund balance that was not needed to fund the 2011-12, 2012-13 and 2014-15 budgets. The …

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

City of Yonkers – Budget Review (B6-15-15)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 …

https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15

Town of Hamburg - Finance Office (2023M-109)

… the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. … (Board) and Town officials did not ensure that credit card purchases were supported and for proper Town purposes. As a … of Finance (former Director) made improper credit card purchases totaling approximately $2,000 and approved her own …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he … Recommendations Work to seek recovery of misappropriated funds from the Company’s insurance provider and consult with …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Village of Ocean Beach – Credit Card Usage (2022M-206)

… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Rondout Valley Central School District – Fixed Assets (2023M-36)

… Audit Objective Determine whether Rondout Valley Central School District (District) officials properly accounted for … and incomplete inventory records. … audit rondout valley school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Newark Valley Central School District – Procurement (2022M-60)

… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

City of Salamanca – Employee Benefits (2023M-96)

… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… (CEO) and Chief Operating Officer (COO) have the ability to make purchases, prepare checks and modify or delete data … of adequate controls increases the risk for disbursements to be made for non-School purposes and accounting records …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Comptroller DiNapoli Releases School Audits

… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Rye City School District – Payroll (2024M-2)

… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Ilion – Information Technology (2015M-34)

… Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and computer resources and … 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is governed by …

https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34