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State Comptroller DiNapoli Releases Municipal & School Audits

… did not maintain time records to support the hours for which they were paid, and one bookkeeper received $1,751 … (Madison County) The former clerk did not properly account for, deposit, report or remit collections. As of April 13, 2022, the former clerk could not account for cash totaling $3,869. The former clerk also did not …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… Fund purposes and properly allocated. However, Town of Riverhead officials did not always record dates … five facilities and transportation department employees who received overtime pay totaling $78,595 and determined … officials also did not provide oversight of the officials who prepared the tuition bills or establish adequate …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. The board also appropriated fund … surplus fund balance. Additionally, the property tax levy for 2023-24 was $509,000 while the village had over $1.1 …

https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… and as a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The village reimbursed the former mayor for two payments totaling $1,500 for the village’s accounting …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… budgets that planned for using $228,000 of fund balance to offset projected operating deficits in the general fund. … limit per the town’s policy ranging from $464,000 to $709,000 in the general fund and $168,000 to $225,000 in … (41%) accessed websites, such as shopping, entertainment, online gambling and social media, on district computers …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… Operations (Cayuga County) The board and officials did not effectively manage the financial operations of the water … water. In addition, long-term capital water needs were not appropriately planned for. Clymer Central School District … (Chautauqua County) Employee compensation payments were not always accurate, approved or supported. District …

https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2

State Comptroller DiNapoli Releases Municipal & School Audits

… or written procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did … have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card purchases … determined were not needed or establish written procedures for granting, changing and disabling network user account …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … board and officials overestimated budgetary appropriations by an annual average of $1.3 million (8%) and allowed surplus …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and … 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the … ensure that all disbursements were made as authorized or for an appropriate purpose. City of White Plains – Sexual …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

State Comptroller DiNapoli Releases Municipal & School Audits

… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… requirements or maintain adequate supporting documentation for the purchases. Auditors reviewed 30 contracts totaling … also did not maintain contract pricing documentation for 13 contracts totaling $471,156 or safeguard the …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2

State Comptroller DiNapoli Releases Municipal & School Audits

… to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and … the district’s use of two central network management tools for over 10 years has created security concerns due to lack … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … investment program. The assistant superintendent for business, finance and support services and district … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal & School Audits

… government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) … for taking no corrective action. Uniondale Union Free School District – Information Technology (Nassau County) …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized … not determine whether purchased items were appropriate and for village purposes. Barker Central School District – …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. Village of Odessa – Clerk-Treasurer’s Records and Reports (Schuyler … fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory …

https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1