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State Comptroller DiNapoli Releases Municipal & School Audits
… cover expenditures for five years. Bayport-Bluepoint Union Free School District – Nonstudent Network User Accounts …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… receipt and did not follow procurement guidelines. In addition, six claims totaling $637 did not have … by $256,302 and contributed to the declining fund balance in the village’s general fund. The board did not prepare a … over the department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … funds and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In … they were required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hempstead – Budgeting (2021M-169)
… annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments … the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and information system developed … the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter authorizations … paid to the State the next business day via the Automated Clearing House (ACH) system. Federal and state agencies can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapVillage of Endicott – Disbursements (2021M-124)
… Bank reconciliations were not performed correctly or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we … controls. Complete bank reconciliations accurately and in a timely manner. Properly audit all claims. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … None of the Justices prepared monthly accountabilities or bank reconciliations. Cash in a retired Justice’s bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Opinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … manner as resolutions. Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen …
https://www.osc.ny.gov/legal-opinions/opinion-88-34State Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and deadlines. Processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … 17-month audit period, the district earned $539 from money on deposit in the district’s checking and money market … adopt a comprehensive investment policy as required by state law; solicit interest rate quotes or invest available …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … and could not account for water totaling $300,000. Lastly, to meet minimum purchase requirements, the town paid the Town …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset records were complete and … $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Town of Baldwin – Claims Auditing (2023M-113)
… unable to determine and the Board was unable to support it approved claims before payment. We reviewed 71 claims (out … percent) were not supported with sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved approximately $1,100 had officials complied with …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113State Comptroller DiNapoli Releases Municipal & School Audits
… that did not leave city employment. In addition, one payment totaling approximately $45,000 was based on more than … making significant financial decisions. Fiscal year-ending 2021 general fund cash was overstated by approximately … $330,000 and annual financial reports for 2018 through 2021 were not filed until after the resignation of the former …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … transactions during the audit period by sharing personal identification numbers or vehicle fobs to fuel buses. …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections … totaling $73,732, 18 were not in accordance with the board’s fee structure, and 16 were not deposited in a timely …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… board. Claims totaling $109,158 were improperly paid prior to board audit, and claims totaling $533,518 were improperly … the former bookkeepers did not maintain time records to support the hours for which they were paid, and one … unrecorded receipts and voids enabled the former clerk to conceal cash collections that were recorded but not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … and maintain designation forms and submit them to the New York State Education Department. Brushton-Moira Central …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits