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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 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… for eight of the 13 months in the audit period; or prepare bank reconciliations. Adequate cash collection controls were … overtime. Auditors reviewed 169 overtime request forms and the associated time sheets for five facilities and … overtime pay totaling $78,595 and determined that 100 forms lacked the reason officials paid overtime totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… policy limit. Actual revenues exceeded estimated revenues by an average of $210,000 (42%) in the general fund and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… assets are adequately accounted for and would be detected if lost, stolen or misused. Auditors selected 60 IT assets …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… of the budget, must review all recommendations made by the State Comptroller’s office, and adjust its proposed … provide IT security awareness training as required by a board-adopted policy or implement an IT contingency … has an increased risk that the network may be accessed by unauthorized individuals, data will be lost, and the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… in the accounting records and sewer revenue was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – … which exceeded the town’s fund balance policy limit by more than $725,000. As a result, it is difficult for the … in the commissioner’s custody. The records maintained by the commissioner, county clerk and surrogate’s court were …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the checks, a rubber signature stamp was used, which is not permitted. The supervisor also did not review canceled … when paid. In addition, board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. … New York …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Cattaraugus County – Sexual … real property tax collections. Wallkill Central School District – Claims Auditing (Ulster County) The claims auditor …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… was accurate, adequately supported and authorized by the board. For example, district officials did not … 12 employees that were either inaccurate or not authorized by the board. Rapids Fire Company – Credit Cards (Niagara … County) Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97% …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) Although …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of the individuals tested completed the training. Town of Hyde Park – Sexual Harassment Prevention (SHP) Training …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… may have reduced BOCES electricity supply expenses by almost 50%, or approximately $172,000, during the 28-month …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … 681 network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … reviewed lacked necessary supporting documentation. In addition, the board did not comply with state law when it …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a total of $19,037 and 13 accounts were understated by a total of $269,353. In addition, of the 10 revenue accounts reviewed, two were overstated by a total of $927,546 and two were understated by a total of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… of bond anticipation notes to purchase school buses. Henry Johnson Charter School – Resident Tuition Billings and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four reserves totaling … six change orders totaling $155,173 were approved by the commissioner for only $74,002 and the assistant … From 2020 through 2022, restricted fund balance declined by $676,641 (66%). As of Dec. 31, 2022, unrestricted fund …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… such as appropriated fund balance, one-time state and federal funding and sale of property, to balance its budget. … realized. The city plans to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… Metropolitan Transportation Authority (MTA) has a duty to be clear with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program … toll payers. The MTA must be transparent and communicate how its budget and capital plan choices will prioritize …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… The supervisor did not follow basic accounting practices by maintaining complete and accurate accounting records and … of the supervisor’s 2023 accounting records, as required by state law. Caledonia Joint Fire District – Board Oversight …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits