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Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5State Comptroller DiNapoli Releases Municipal & School Audits
… additional amounts uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and certain revenues and expenditures were not reported in the annual financial report. Of the 20 journal entries … six were not supported and eight were not recorded in a timely manner. In addition, no one independently reviewed and approved …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … County) Town officials did not effectively manage the planning and zoning, and recreation departments’ cash … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former … in additional pay with no evidence of approval. Town of Lincoln – Town Clerk (Madison County) The former clerk did …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. Auditors found 27% of the water produced (at …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… audit period, the village earned $1,516 from money on deposit in its two checking accounts, which had an average … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended in the most … did not request proposals within the last five years for 43 professional service contracts (91% of contracts … documentation to demonstrate quotes were obtained for 48 purchase and public works contracts (100% of contracts …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Preservation Fund (Suffolk County) Town officials from all five towns (East Hampton, Riverhead, Shelter Island, … were proper and supported, and debt service payments were for legitimate Peconic Bay Community Preservation Fund … $33,280 or provide timely monthly reports to officials for eight of the 13 months in the audit period; or prepare …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … ensure that financial activities were properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked the information necessary to provide an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) The board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied … with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The … in a timely manner. Officials did not receive any reports from a third-party vendor showing ambulance billings, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… job functions or provide IT security awareness and data privacy training annually to all officials and employees with …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 254
… agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees Employees represented … are required to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS … agencies with instructions for updating dues and agency shop when VRWS is reported on Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… although the board did not authorize the treasurer to sign district checks with an electronic signature, the treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 million. The …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Saranac Central School District – Investment Program (Clinton County) District officials did not develop and manage … Saranac Central School District – Student State Aid (Clinton County) District officials did not properly claim … as of April 30, 2023, the district will not benefit from $28,832 in state aid that was not claimed. The district had …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… for $22,099, were recorded with either an incorrect or missing location; and nine, purchased for $59,571, were … or more pieces of required information was incorrect or missing from BOCES’ records. Examples of the discrepancies … price verification; and 31 claims totaling $20,714 were missing 28 requestor copies of purchase orders and signatures …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… and we were unable to locate approximately $31,000 in capital assets, which included tablets, audio equipment, … tools, data storage devices and a gaming console. In addition, we reviewed capital asset records for 130 assets …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: 27, … and a portable video magnifier, purchased for a total of $4,769, could not be located. These discrepancies occurred …
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)
… sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113State Comptroller DiNapoli Releases Municipal & School Audits
… controls or other oversight procedures to compensate for the clerk-treasurer performing all functions of the financial and recordkeeping duties or audit the clerk-treasurer’s records and reports for the fiscal year ending May 31, 2022. Putnam/Northern …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits