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State Comptroller DiNapoli Releases Municipal & School Audits
… could not determine whether deposits were generally made in a timely manner. Auditors reviewed 29 deposits totaling … precluded them from determining whether deposits were made in a timely manner. Another 34 entries totaling approximately … have the correct form of payment (cash or check) listed in the collection records and 26 entries totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water … approved pay rates to support $7,220 in wages paid to three hourly employees reviewed. Officials also could not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… authorized investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery … records for the receipt and management of court and trust funds as well as estates in the commissioner’s custody. The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… filed or obtain adequate written agreements with a third party providing accounting and reporting services that … roles and responsibilities of the district and the third-party provider. The board also did not implement controls to … signature on disbursement checks or monitor the third-party online access to the district’s bank accounts. Village …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … County) Town officials did not effectively manage the planning and zoning, and recreation departments’ cash … confirm that all collections received were deposited. Of the 40 planning and zoning department fees reviewed totaling …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district … more than $7.5 million (80%) for 2020 through 2024. Town of Poestenkill – Credit Card Purchases (Rensselaer County) … unauthorized E-ZPass charges occurred. Charter School of Educational Excellence – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… As a result, the board lacked reliable records and reports to manage the town’s financial operations, account balances … audit the supervisor’s records, as required. Town of Bergen – Town Supervisor (Genesee County) The supervisor … recorded financial transactions without oversight North Babylon Union Free School District – Online Banking …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … District – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… financial system and online banking to the firm, a third party. He did not ensure proper segregation of duties or put …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … (Nassau County) The treasurer did not perform his duties in accordance with statutes. Instead, the village clerk … clerk and board members, despite there being no authority in village law for them to sign checks. In addition, the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… sentenced to a one-year conditional discharge and paid the full restitution of $16,525. Wyandanch Union Free School …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… incomplete and inaccurate records and did not perform a physical inventory count since 2018. Of the 164 assets … Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which … funded by $304,641 and a debt reserve, with a balance of approximately $1 million, was not used to pay debt-service …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Reports (Schuyler County) The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7%. In …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the eligibility requirements of the program for married couples and family members employed by the district. For the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State 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 – … ensure the required annual update documents were filed in a timely manner. Auditors reviewed 199 disbursements totaling …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… reconciliations and bank transfers, or compare receipts with deposits to help ensure cash was accounted for and …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0