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Town of Hempstead – Budgeting (2021M-169)
… report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … Determine if the Town of Hempstead Town Board Board adopted realistic budgets and …
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 … receives immediate notification of approval or rejection for all online payment requests with the exception of those … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapVillage of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly … Properly audit all claims. Village officials agreed with our recommendations and have initiated or indicated they …
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 Centerville – Town Clerk/Tax Collector (2021M-75)
… report - pdf ] Audit Objective Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75State Comptroller DiNapoli Releases Municipal & School Audits
… two former board members and two former interns. Village of Hewlett Neck – Treasurer’s Duties (Nassau County) The … with statutes. Instead, the village clerk performed many of the treasurer’s duties, creating a lack of segregation of duties. Neither the board, nor the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsAdult-Use Cannabis (AUC)
… remaining 75 percent to cities, towns and villages that host a retail AUC dispensary within the county. Cities, towns …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucLyons Central School District – Payroll 2022M-71
… the District accurately paid employees’ salaries and wages. Key Findings District officials did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees … the District accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Village of Hancock – Insurance Withholdings (2022M-108)
… – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … the Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not properly manage the district’s fund balance and reserves. As a result, the district levied more … total of $47 million and appropriated $22 million of fund balance that was not needed or used. Officials also adopted … $78 million. Stamford Central School District – Fund Balance Management (Delaware County) The board and district …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… local government and school audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did … the board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million that were examined, 78 … $62,404 were improperly paid before board audit. Village of Stamford – Pool Capital Project Planning and Monitoring …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsIrvington Union Free School District – Fixed Assets (2022M-89)
Determine whether the Irvington Union Free School District District officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89MetroPlus Health Plan: COVID-19 Enrollment Trends
… those that are MetroPlus members. As a result, over 300 MetroPlus members have been housed. Increasing use of …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Bradford Central School District – Online Banking (2022M-102)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use … by the Board. Update the electronic banking policy and disseminate it to all authorized online banking users. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102XI-A.2 Purchase Requisitions – XI-A. Purchasing
… should follow Office of General Services’ (OGS) Procurement Guidelines when purchasing goods or services. For additional information on the New York State procurement process, please refer to the New York State Procurement Guidelines . Preferred Source, Centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesLoan Payroll Deductions – Enhanced Reporting
… to the Loan/Service Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the member’s salary on future payrolls. If the member has more than one loan, a … be provided for the total of all loans. Please use the new amount beginning on the next available payroll cycle so …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of Hancock – Justice Court Operations (2021M-6)
… report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Andes Joint Fire District – Financial Activities (2020M-158)
… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … 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-158