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State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … unrestricted fund balance that exceeded the statutory limit from 2014-15 through 2016-17 by an annual average of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… for 10 of the 18 months in our audit period. We reviewed all 226 disbursements totaling $54,054 made during the period … written monthly and annual reports. Review and authorize all claims prior to payment to ensure that they have …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight … corporation of the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. … members and expenditures totaling $22,010 for a storage building on Department property were not permissible by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… methods when procuring professional services. We reviewed all five professional services providers who received at … that District officials enter into written agreements with all professional service providers. Document approval of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… distinct and separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists … each attached invoice; however, the Board has no process in place to verify it is approving all claims for payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248State Agencies Bulletin No. 919
… the FICA status would be updated for employees beginning or ending military stipend beginning in Pay Periods 9L and … raise is paid in the employee’s regular position. Or, this may occur when a retroactive increase in military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendYouth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… million. Key Findings The City did not properly award all contracts and has not annually reviewed the procurement … policy, as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… officials’ management of extra-classroom activities for the period July 1, 2015 through December 31, 2016. … Board of Education. The District’s budget appropriations for the 2016-17 fiscal year were approximately $61 million. … amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Village of New York Mills – Justice Court (S9-14-4)
… also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not properly … controls. Key Recommendations Report and remit all excess money to the JCF until documentation is presented as to where the money should be allocated. Transfer all bail money that is …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Homer Central School District – Financial Condition (2013M-306)
… 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins … reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing … use the surplus funds or all of the budgeted reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hamburg Central School District – Capital Project (2014M-129)
… original scope. The Board President did not approve all change orders and allowance disbursement forms, as … needed, the District should obtain voter approval. Approve all change orders (and allowance disbursement forms) in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… accounts may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. The policy also does not define credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsDiNapoli Releases Bond Calendar for March and April
… New York City and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … used. For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-02013 Year End Report
… the Workers’ Compensation Board’s (Board) sole custody funds during the period January 1, 2013 through December 31, … Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special … from the Second Injury Fund are processed by the Special Funds Conservation Committee (SFCC), a private concern …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportCollection of Medicaid Accounts Receivable (Follow-Up)
… its procedures and practices address the recovery of all accounts receivables identified through audits or … the problems we identified in the initial report. All four prior audit recommendations have been partially …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230DiNapoli Releases Bond Calendar for June and July
… New York State Comptroller Thomas P. DiNapoli today announced a … sales of $6.06 billion include $2.64 billion of new money and $3.42 billion of refundings and reofferings as …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july