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State Comptroller DiNapoli Releases Municipal & School Audits
… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … Brockport Central School District – Financial Management (Monroe County) From the 2017-18 through 2021-22 fiscal years, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Peconic Bay Community Preservation … audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) District officials … with a breakdown by fund as required. Chateaugay Central School District – Nonresident Homeless Student State Aid …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Guilford – Budgeting … realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s fund balance …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were not always maintained, there is an increased risk of city collections being lost, misused or … As a result, district investments were at an increased risk of loss. District officials did not adhere to the … disbursements. As a result, there is an increased risk that errors or inappropriate transactions could occur …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $1,858 were not supported with evidence of approval. Deer Park Union Free School District – Fuel and Vehicle …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… duties; provide oversight of the clerk-treasurer’s payroll, or; perform required annual audits of the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not … paid, and one bookkeeper received $1,751 in additional pay with no evidence of approval. Town of Lincoln – Town Clerk (Madison County) The former clerk did not properly account …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… which had an average of $13.4 million available for investing. Had officials considered other legally … a comprehensive investment program with written procedures for the investment of district funds. The district did not … monthly cash flow forecasts to estimate funds available for investment, monitor investments or formally solicit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState 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
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… records are complete and accurate, and that assets are protected from loss, theft, misuse and obsolescence. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… be located. The missing assets included laptops, digital cameras, computer monitors and televisions. Auditors found 38 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… completed without board approval. They also found 76% of journal entries were made 70 days after the transaction took place and 60% of journal entries were approved by the firm without the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … directly withdraws the monthly payments from the county’s bank account without the treasurer’s authorization. City of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks reviewed, … internal control deficiencies identified by the accounting firm retained for the 2019-20 and 2020-21 fiscal years. Town … will be exposed to malicious software that may compromise data confidentiality, integrity or availability. Sweet Home …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… policy, five claims totaling $1,334 included food and alcohol purchases and one claim totaling $700 did not have an … and paid the full restitution of $16,525. Wyandanch Union Free School District – Budget Review (Suffolk County) Based …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to cover expenditures for five years. Bayport-Bluepoint Union Free School District – Nonstudent Network User Accounts … by law. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… a balance of approximately $1 million, was not used to pay debt-service costs during the 2019-20 and 2020-21 fiscal …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Odessa – … more than $2.5 million of the component and participating school districts’ surplus funds over the last three school years. Afton Central School District – Fund Balance …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1