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State Comptroller DiNapoli Releases Municipal Audits
… not always for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling $47,400 to various local …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVillage of Richmondville – Disbursements (2012M-178)
… Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside … the financial software for non-payroll disbursements or establish mitigating controls. Ensure that all the claims …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer funds for the period June 1, 2007 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Cortlandville – Fuel Purchases (2012M-171)
… of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town receives a fleet discount by … because the Highway Superintendent did not adhere to GML or the Board-adopted procurement policy when making fuel …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171State Comptroller DiNapoli Releases Municipal Audits
… unpaid water bills. Cortlandville Fire District – Credit Cards (Cortland County) The board did not ensure that certain … training. In addition, the authority did not have adequate online banking agreements. Find out how your government money …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller Releases Municipal Audits
… The board did not properly manage pool project donations or disbursements. The board also inappropriately used town … However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsMonticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Livonia – Justice Court (2015M-76)
… require the clerk to perform monthly bank reconciliations or accountabilities for their review. The Justices did not … manner. Annually audit the Justices’ books and records or engage the services of an independent public accountant to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Red Hook Central School District – Financial Management (2016M-105)
… officials did not consider how the overall actual results or trends compare to the current budget for departmental … to 2014-15; these unused reserves increased $1.5 million or 106 percent, totaling approximately $3 million at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… period July 1, 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County … appropriate accounting records for all receipts. … Salem Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomChild and Dependent Care Credit
… were not paid by the taxpayer, but were paid, in whole or in part, through subsidies from the New York State Office of Children and Family Services (OCFS) or the New York City Administration for Children’s Services …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditControls Over Cash Advance Accounts
… SED does not routinely resolve old outstanding items or review any paid checks and consequently has no assurance that potentially improper or fraudulent transactions are detected. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTrumansburg Central School District – School Lunch Operations (2015M-171)
… benefits provided to employees. Because it is not possible or practical for the District to achieve the industry standards by reducing staff or increasing sales by the amounts needed to reach the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Otego-Unadilla Central School District – Financial Condition (2013M-84)
… the District’s actual needs based on historical trends, or other identified needs. Develop a plan for the use of the … District property taxes, funding one-time expenditures, or establishing necessary reserves. … OtegoUnadilla Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… will fund and maintain each reserve fund, the optimal or targeted funding levels for each reserve fund, and the conditions under which the Board will use or replenish the assets in each reserve. Continue to closely …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The Board did not adopt budgets based on historical or known trends. As of June 30 2015, the District overstated … and include realistic estimates based on historical trends or other identified analysis. Ensure that year-end …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… collections totaled $786 million, an increase of 3.9%, or $29.5 million, compared to the same time last year. County … quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… the fee structure used. Of the 177 payments made with cash or check, 42 were not deposited in a timely manner. … collection activities were not properly recorded or reviewed, and records were not always maintained, which …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6DiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… collections totaled $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city … year quarter, these distributions are adjusted upward or downward, so that the quarter as a whole reflects reported …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-year