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State Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-27) For the three calendar years ended Dec. 31, 2013, Easter … public relations and advertising costs. Department of Health: COLA – Child Center of New York (2016-BSE4-01) Each … was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected Health …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, … Bills paid between Company meetings are not included in the Treasurer’s report because the report template does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… period. Company officials did not ensure that collections from donations and fundraising were adequately documented. … accounting records. Establish procedures to account for all collections received by the Company. Ensure compliance …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… is governed by a Board of Trustees which comprises seven voting members. The School was established in 2008 under SUNY …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether … a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… the 2013–14 school year. Key Findings When the third-party payroll services vendor finalizes the payroll, it directly withdraws the money from the School’s … Key Recommendations Work with the vendor to arrange for payroll checks to clear against the School’s bank account and …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mNew Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… The purpose of our audit was to examine student enrollment and billing processes for the period July 1, 2015 through … of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the … $2.5 million. Key Findings Student enrollment and attendance was not always adequately supported. Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Village of Little Valley – Capital Project Management (2020M-129)
… complete report - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project. Key Findings … Determine whether the Village of Little Valley Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Watkins Glen Central School District - Financial Management (2019M-57)
… or capital plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Dividends 1,445,273 Total investment earnings 3,633,622 4,560 Less investment expense 216,428 Net investment earnings 3,417,194 4,560 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsYork Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and … the Department’s bylaws and by statute. Review and approve all bills and claims before they are paid. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and … the Town to provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Sidney – Budget Review (B4-16-13)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget for the 2017 fisc
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson … Mountain, N.C. To read the audit, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/riverside.pdf Since … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… had a fiduciary duty to the estate and to the decedent's son, the sole beneficiary of his father's will. New York law … the value of the estate's assets. In 2009, the decedent's son retained an attorney and filed a motion in the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedState Comptroller DiNapoli Releases Audits
… Tool (Follow-Up) (2018-F-4) An initial audit released in September 2016 found that CUNY’s processes and controls … only to functions that were necessary to meet their needs. In a follow-up, auditors found CUNY officials have made progress in addressing the issues identified in the initial report. Of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases School Audits
… District and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, … amounts were not used as presented to the taxpayers in the annual budgets. In addition, the district did not remove unnecessary funds …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsCollection and Use of Oil Spill Funds
… the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental … all cleanup bills submitted for payment. The Department is responsible for providing technical assistance and … allowable costs are charged to the Fund. The Department is also responsible for licensing, registering, and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-funds