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State Comptroller DiNapoli Releases School District Audits
… County) While auditors determined that online banking transactions were appropriate, the board and district … audit period. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Joint Fire District , City of Geneva , Town of Malone , Village of Nelliston and Town of Tuscarora . “In … fund balance levels decreased significantly. Town of Malone – Justice Court Operations and Highway Department …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison … review was limited to interviews with town personnel and inspection of certain documents related to the issues … implemented, two recommendations were not implemented, and one recommendation was no longer applicable. Erie 1 BOCES …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases School District Audits
… not accurately calculate separation payments or benefits for five of the 10 employees reviewed. Officials made … or document an exception from soliciting competition for services provided by six professional service providers … can fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not segregate disbursement duties, approve all claims or require adequate supporting documentation for … records, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in … also did not provide the board with an annual report of all of the district’s reserve funds as required by district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known … (Board) did not establish adequate controls over cash receipts and disbursements. The Board did not segregate … activities are properly recorded and reported, and cash is safeguarded. There were no records to support the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly record, tag and account for capital asset purchases. As a result, the … Joel Village Union Free School District – Network User Account and Shared Network Folder Access (Orange County) … $9,000 from its savings account, which had an average daily balance of approximately $3.8 million during the audit. …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… (Erie County) The board and district officials did not properly manage fund balance and reserve accounts. The board and district officials’ budgeting practices were not transparent and resulted in the district exceeding the … appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual budgets during the same …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $65,400, did not have required asset tags, were not on the inventory asset list and/or had incorrect locations on the inventory list. In addition, a camcorder with a … switch with a purchase price of $1,500 was still active on the inventory list but was disposed of in October 2018. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… financial operations and information technology controls for the period June 1, 2012 through April 15, 2014. … five-member Board of Trustees. General fund appropriations for the 2013-14 fiscal year were $835,790. Key Findings The … the Board did not consider the results of operations for the previous year when budgeting for the following year. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221State Comptroller DiNapoli Releases Audits
… Central School District – Reserves Management (Montgomery County) The school board did not properly fund, use or manage … as required. Town of Varick – Water and Sewer Operations (Seneca County) Town officials did not effectively manage most … and administrative costs were equitably allocated among property owners and did not establish adequate intermunicipal …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsAlden Central School District – Fuel Management (2024M-90)
… verifying the quantity of fuel purchased and unit price charged, controlling fuel access, safeguarding fuel … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have … that district officials could have invested idle operating funds averaging approximately $2.7 million during the audit …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… capital plan. The treasurer has not filed the district's annual financial report since 2012. City of Yonkers – Procurement of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… should be reviewed or approved, confirming loan funds were used for approved purposes and goals, or how …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield Central School District … permissions, and the assistant superintendent for business and operations had excessive administrative …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) members … maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… Central School District (District) officials complied with the District’s procurement policy and statutory requirements … officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods and … into a written contract and did not seek competition for the District’s external audit services, as required. 23 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… amounts authorized. HCIDA officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project