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Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of … Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsTravel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelWhite Lake Fire District – Budgeting Practices (2013M-156)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … the budget development process, the Board did not consider historic trends and develop budgets with these trends in … The purpose of our audit was to examine the Districts budgeting practices for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district … The Treasurer did not provide accounting information to their independent public accountant (accountant) in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialOrleans County – Department of Social Services (2012M-222)
… to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel adequately communicate with each other to avoid …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222North Shore Central School District – Fuel Inventory (2017M-89)
… District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools with … inches, gallons of fuel in the tank (physical inventory), and a running analog meter showing gallons dispensed to date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Adirondack Central School District – Financial Condition (2016M-184)
… The Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shelby – Financial Management (2012M-206)
Town of Shelby Financial Management 2012M206
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Lebanon – Justice Court (2013M-247)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. During the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Lincoln - Town Clerk (2023M-31)
… could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for cash … collections recorded from January 1, 2018 through April 13, 2022. Maintain complete records for all cash collected. …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Wallkill Central School District – Claims Auditing (2023M-52)
… for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants … (lists of claims) totaling $464,801 were not included in the claims auditor reports to the Board. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… reserve; gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… for the period January 1, 2013 through October 10, 2014. Background The County of Orleans Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so … applicable statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An … 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 793
To inform agencies of the new DOB requirement
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
City of Poughkeepsie Audit FollowUp 2013M30F
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f