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State Comptroller DiNapoli Releases School Audits
… budgeting practices included appropriating fund balance not needed to fund operations and adopting budgets that … Activities (Albany County) Faculty advisors did not ensure that student treasurers maintained complete and … and purpose of collections. In addition, the board did not appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Nassau County) The village’s check signing process does not comply with village policy and the village treasurer did not maintain control of her electronic signature. In … without her being present. Alternate signatories did not sign in the absence of the treasurer and deputy …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 97-19
… disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a fire district treasurer who … has an interest in any actual or proposed contract that is not prohibited under the provisions of Article 18, General … record of the governing board's proceedings. Disclosure is not required under section 803 in the case of an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-97-19State Comptroller DiNapoli Releases Audits
… Cost Manual (2021-S-31) Step Up, a New York City-based not-for-profit organization, is approved by the State … Auditors identified $810,382 in reported costs that did not comply with requirements. Department of Health – Improper … with the maternity care of a recipient. MCOs are not eligible to receive SMCPs for maternity cases that end in …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… associated risk that under- or unqualified drivers who do not meet state standards are operating buses and potentially … homeless outreach activity. Auditors found the LIRR has not developed any performance standards in its contract with SUS and has no basis for determining whether or not SUS’ homeless outreach services are meeting expectations …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsOpinion 89-8
… improvements or equipment, which repairs are of a type not recurring annually or at shorter intervals (General … from a repair reserve fund. Clearly, a school district is not a town or county improvement district (see Town Law, … a district corporation, approval by the Comptroller would not be required under section 6-d. The term district …
https://www.osc.ny.gov/legal-opinions/opinion-89-8DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Thomas P. DiNapoli. “Erie County Medical Center did not properly administer its incentive and bonus programs, … hundreds of thousands of dollars in payments that should not have been paid or for which they could not provide proper justification,” DiNapoli said. “ECMCC has …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Trustees. Key Findings The Board and Village officials did not segregate code enforcement duties. The Building Department did not always issue press-numbered receipts. Money was not always remitted in a timely manner. Financial reports …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Lyndon Fire District – Disbursements (2022M-132)
… and internal controls over disbursements. The Board: Did not properly segregate the disbursement duties or implement adequate mitigating controls, and it did not properly review disbursement activity. Could not explain what specific procedures its reviews of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of Ulysses - Information Technology (2021M-190)
… use, access and loss. Key Findings Town officials did not ensure IT systems were adequately secured and protected … against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a written IT contingency plan. Officials did not adequately manage local user accounts. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of Kiantone – Town Clerk (2014M-273)
… for 2014 totaled $559,156. Key Findings The Clerk did not remit all property tax penalties and interest due the Supervisor. The Clerk did not record or deposit collections in a timely manner. The Clerk did not prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Maine-Endwell Central School District - Leave Records (2019M-40)
… timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests … 69 employees found 12 days, valued at $3,700, which were not deducted from employees’ leave accruals. District officials did not always ensure employees submitted a leave request form or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Town of Batavia – Water and Sewer Operations (2018M-12)
… for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not maintain separate accounting records for each special district. The Supervisor did not account for revenues and expenditures associated with …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Key Findings The Board and District officials did not adopt and implement procedures governing the operations … of ECA funds, as required. The central treasurer did not have supporting documentation for 30 receipts totaling $137,837. Also, three clubs did not maintain supporting documentation for 39 cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Town of Mooers - Highway Asset Accountability (2020M-35)
… assets. Key Findings The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly disposed of. Town officials did not adequately monitor fuel use, which resulted in 9,216 …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Town of Mooers - Procurement (2020M-55)
… threshold, one purchase contract totaling $61,766 was not procured in accordance with statutory requirements. Of … and public works contracts totaling $150,939 that did not exceed the competitive bidding threshold, 11 contracts (73 percent) totaling $105,010 were not procured in accordance with the procurement policy. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55Town of Rushford - Procurement (2020M-43)
… totaling $632,000, two purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the … prior to being made. The Town’s procurement policy does not require the solicitation of competition, such as written …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Forestburgh Fire District – Financial Activities (2015M-203)
… Key Findings The current and former Treasurer did not maintain adequate accounting records. The Board does not perform the required annual audit. The Board did not approve all disbursements. Certain deposits were not made …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… fiscal year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images to approved abstracts. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Ordinary Death Benefit – Career Plan
… benefit, in lieu of a monthly pension, if your death is not attributable to an on-the-job accident. The beneficiaries of active (not retired) members generally are not entitled to a monthly pension benefit. The first $50,000 …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit