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Comptroller DiNapoli Releases School Audits
… million). BOCES officials did not provide auditors with any evidence to indicate that the established fees for the … School District – Student Fees (Nassau County) The board does not have a policy on cash receipts. While district officials …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsPawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … project and burdened District taxpayers with $1.3 million in unnecessary borrowing. Further, the District paid …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Comptroller DiNapoli Releases Municipal Audits
… deposit all tax collections within 24 hours as required. In addition, the clerk did not remit real property tax … collections to the town supervisor or the county treasurer in a timely manner. Town of Owasco – Financial Management and … did not adopt an adequate reserve policy, which resulted in the unrestricted general fund balance to increase to an …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… (Board), each of whom is elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Comptroller DiNapoli Releases School Audits
… with the acceptable use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient documentation to provide evidence that it had … remitted to the central treasurer often did not have supporting documentation. For access to state and local …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Opinion 91-52
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … contracts. In pertinent part, the proposal would require any bidder on a county construction project to certify that … (see, e.g., Highway Law, §38[3]; State Finance Law, §174) does not expressly or by necessary implication authorize an …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mState Contract and Payment Actions in August
… license for the Marine Dining Room restaurant at Jones Beach State Park. New York State Thruway Authority $355.4 …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … percent as of June 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial … exceeding the statutory limit by more than $1 million. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Announces State Contract and Payment Actions for July 2017
… monthly notice to provide current information about the number and types of contracts and payments made by the state. …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-announces-state-contract-and-payment-actions-july-2017Opinion 2000-7
… (limited exception for municipalities in counties having a population of 200,000 or less) GENERAL MUNICIPAL LAW §§801, … is the corporation's secretary/treasurer. The commissioner does not perform any of the labor portion of the contract and … contract. Further, subdivision 2(a) provides an exception when an officer or employee has an interest by reason of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Comptroller DiNapoli Releases School Audits
… District , Brocton Central School District , Mineola Union Free School District and the Penn Yan Central School District … when competitive bidding is not required. Mineola Union Free School District – Competitive Quotations (Nassau County) …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… segregation of duties. Review receipt logs and investigate any gaps in the receipt sequence and document the results. Ensure that all adjustments are approved and have supporting documentation prior to being made. Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Chesterfield, which bills, collects and enforces charges for water and sewer districts. The board did not approve any of the water and sewer rates that were used for the districts within the town. Fishers Island Waste …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… for individuals who used the district’s IT assets. In addition, personal internet use was found on computers … revenues. Auditors found that $4.2 million was maintained in the debt service fund although the funds had not been designated to pay debt. In addition, district officials improperly restricted funds …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… an improper use of district money. Lake Champlain–Lake George Regional Planning Board – Governance Over Loan Operations (Clinton County) The Lake Champlain–Lake George Regional Planning Board (RPB) did not monitor its loan …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… County) The board did not procure a $748,676 pumper truck in accordance with statutory requirements and good business … officials have less assurance that the purchase was made in the most prudent and economical manner. District officials … and increased the risk that improper claims could be paid. In addition, the board, as a whole, did not audit and approve …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsCincinnatus Central School District – Procurement (2021M-111)
Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdf