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Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)

… Purpose of Audit The purpose of our audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background The Tapestry Charter School, … may be established, limit the number of credit cards to be issued, and address to whom the cards may be issued. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards

Liberty Central School District – Budget Review (B4-13-4)

… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Liberty Central School District, located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2002. Local …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4

DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution

… District Attorney Mary Rain and the New York State Police for their work on this case.”  “By working with the town of … According to DiNapoli’s audit, Guyette recorded receipts for $115,045 in the Justice Court’s computerized database, …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitution

State Comptroller DiNapoli Releases Municipal & School Audits

… were issued. City of Little Falls – Financial Condition Audit Follow-Up (Herkimer County) The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide reasonable …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Information Technology (Tompkins County) Town officials have sufficiently addressed some areas such as IT service … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 1080

… a final refund file for employees that are due a bond deduction refund as identified by National Bond and Trust … will be reflected on Check/Advice Statements under “AFTER TAX DEDUCTIONS”. The amount will appear as a positive amount … undeliverable should be forwarded to the NYS Department of Tax and Finance, Division of Treasury, per the instructions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bonds

Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … consistently adopted budgets that included real property tax increases to finance the department’s requests for new … budget are reasonable.However, revenue estimates for sales tax, city income tax surcharge, metered water and sewer rents …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2

Town of Rensselaerville – Financial Operations (2012M-168)

… online banking policy that adequately addresses all online banking activities and functions, including who …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Town of Pittsfield – Disbursements (2013M-82)

… 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 … total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies … Thoroughly document the annual audit process in the Board minutes and continue the use of the audit …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82

Franklin Square Water District – Life Insurance Policies (2013M-127)

… Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of Franklin … cash surrender value of $155,717 as of December 31, 2012. In addition to individual life insurance policies not being …

https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127

City of Long Beach – Budget Review (B22-7-4)

… and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in … the tax levy increase within the legal tax levy limit, or properly override the tax levy limit prior to adopting the … Consider increasing the appropriations for overtime or ensure that controls are in place to reduce the use of …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)

… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173

VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets

… Suballocations must be specifically authorized in State statue, either within the budget bill language, or in another …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfers

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Newark School District Public Library – Board Oversight (2014M-54)

… its services. Key Recommendations Adhere to and enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in time deposits, certificates of deposit, …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54

Ethelbert B. Crawford Public Library – Disbursements (2013M-222)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …

https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)

… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… its parking fine revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, … Court’s manual check register, and the computerized court case records. Further, neither the manual check register nor …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148

Village of Maybrook – Water Operations (2013M-121)

… at a minimum require a designated official’s approval for all adjustments and that require written documentation of the reasons for such adjustments. Ensure that all advances between funds are repaid no later than the close … were made and that adequate records are maintained for all such advances. Implement a formal cost-allocation plan …

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121