Search
Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Sunshine Development School (“SDS”), for overcharging the State of New York for services rendered by SDS and for failing to pay …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementAccounts Payable Advisory No. 68
… the vendor’s invoice, and reviewing certified payroll records. The guidance has been refreshed to include updated … claims for payment and associated documentation, and new links to relevant websites. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesState Agencies Bulletin No. 2357
… Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… of ethics, as required. Although the Treasurer’s financial records and reports we reviewed were accurate and financial … signing District checks and maintaining the accounting records with no oversight. Key Recommendations Establish … on a monthly basis and annually auditing the Treasurer’s records. Adopt a procurement policy, investment policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mPhoenix Central School District – IT Asset Management (S9-22-20)
… or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that … inventory. Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and … physical inventories and compare results to inventory records. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were … ECA external audits resulted in qualified opinions because records were not adequate to permit an audit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomCherry Valley Fire District - Board Oversight (2019M-141)
… services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The … submitted to our office. Annually audit the Treasurer’s records. Key Recommendations Officially establish the capital … close of the fiscal year. Annually audit the Treasurer’s records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Somers Central School District – Fixed Assets (2016M-74)
… thresholds, controls over assets or how to maintain records for assets. Not all assets listed as disposed of had … tagged or had asset tag numbers that agreed with the asset records. Key Recommendations Adopt a written policy that … thresholds, controls over assets and how to maintain records for assets. Authorize all asset disposals. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Holland Patent Central School District – Fuel Inventory (2023M-141)
… use for reasonableness. Maintain perpetual fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key … usage reports and maintain and reconcile fuel inventory records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Albany County – Sexual Harassment Prevention Training (S9-23-05)
… annual SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who … employees and 43 elected officials) due to unreliable records. We determined 30 additional individuals (25 selected … SHP Training supported by complete, accurate and reliable records. County officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… were adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village … were not properly receipted, recorded in the accounting records or deposited timely. Employees’ leave accrual … valued at $16,779. Key Recommendations Maintain adequate records to account for collections at the pool and remit pool …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… a required independent audit of the School’s financial records. The Director of Finance and Operations did not … documented. Key Recommendations Ensure that financial records and reports are prepared and presented to the Board … that bank statements are reconciled to the accounting records monthly. Ensure that claims are properly itemized and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsVillage of Brookville – Board Oversight (2015M-45)
… has not annually audited, or provided for an audit of, the records of the Clerk-Treasurer and the Justice. The Board did … of, or provided for an audit of, the Clerk-Treasurer’s records and the Justice’s records and dockets. Establish a process for an appropriate …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Taylor – Financial Management (2016M-391)
… know it was required to annually audit the Supervisor's records. The bookkeeper maintains custody of the bank statements, prepares the checks and abstracts, records all transactions and performs the bank … or have an independent accountant audit, the Supervisor's records. Periodically review the bookkeeper's work to ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Village of Medina – Ambulance Service Billings (2014M-326)
… The rates for service types indicated by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the rate charged for the services … directly to the Clerk-Treasurer. Review the billing records to ensure that the correct rates are charged based on …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Village of Cohocton – Cash Receipts (2015M-63)
… the relevy list. The Board did not audit the Treasurer’s records. The Treasurer and her Deputy did not issue duplicate … was available. No reconciliation between the accounting records and the relevy list was completed. Key … the required annual audit of the Treasurer’s financial records, or engage the services of a certified public …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Tuxedo – Financial Operations (2014M-284)
… did not maintain complete and up-to-date accounting records and did not provide the Board with detailed monthly … public accountant’s audits did not ensure that financial records were complete and did not properly account for … oversight. Key Recommendations Ensure that accounting records are complete and accurate and provide appropriate …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Broadalbin – Leave Accruals (2014M-88)
… The Highway Superintendent has not maintained adequate records of compensatory time as required by the collective … leave requests. Establish and maintain centralized records of employee leave time that clearly account for leave … leave accruals available for employees. Maintain adequate records for employees’ compensatory time. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88DiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to … health problems, according to a report released today by State Comptroller Thomas P. DiNapoli. "Clean drinking water … standards for contaminants with harmful health effects. In New York state, the 2017-18 enacted state budget contains …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… located in Herkimer County, is governed by its charter and State and local laws. The City Council (Council) comprises an … and is responsible for maintaining the City’s accounting records. Results of Review Based on our limited procedures, …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f