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State Comptroller DiNapoli Releases School Audits
… Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon Central School … Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of materials and supplies totaling $4,190 from a hardware store owned by a trustee and his spouse. The New York State … not maintain adequate documentation to determine if summer camp fees were accurate. Recreation reports to the board …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million before … properly audited. Auditors found 49 travel-related credit card charges totaling $28,555 did not include a pre-approval … properly managed user account permissions in its financial application but did not properly secure user account access …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the time of the audit, the director of probation was under investigation for taking leave from work without charging his …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1729
… with the number and street of the recipient from modify a person. Box 13d Recipient’s City or town, province or state, … ZIP or foreign postal code for the recipient from modify a person Box 13e Recipient’s U.S. TIN (If Applicable) This box … Number as written in the National ID field on the Modify a Person page or the Taxpayer Identification Number (TIN) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Agencies Bulletin No. 1819
… to inform agencies of the content information for the 2019 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingComptroller DiNapoli Releases Municipal Audits
… because of a lack of member interest to fill positions on the board of directors and various committees. Auditors …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require district officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 2418
… is to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All Nonresident … because of a Treaty or Exemption code. Effective Dates: 2025 Form 1042-S will include earnings paid in paychecks … 01/15/2025 through 12/31/2025 2025 Form 1042-S Content: The information which will appear …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingVillage of Argyle – Water Billing and Collections (2023M-148)
… did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt the water … charged to customers. The Board did not enforce 39 unpaid customer accounts with unpaid balances totaling $14,458 for … records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are formally …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148City of Peekskill – Information Technology (2020M-164)
… User Accounts were not adequately managed. IT security awareness training was not provided. Sensitive IT control … and a disaster recovery plan. Provide periodic IT security awareness training to all employees who use IT resources. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Village of Arkport – Water Fund Financial Operations (2020M-45)
… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mSaranac Central School District – Student State Aid (2023M-91)
… for special education students who received services in 10-month public and summer placements. Key Findings … for special education students who received services in 10-month public and summer placements. As a result, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… funds. Key Findings District officials did not properly account for all ECA funds and, because some funds were held …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Norwich City School District – IT Asset Management (S9-22-18)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Village of Canaseraga – Claims Audit (2023M-48)
… [read complete report here - pdf] Audit Objective Determine whether Village of … accurate when paid. Board members did not know what their claims audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located … of equipment and spent $503,333 on capital improvements to Town facilities. Additionally, in the current fiscal year …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304