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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … following local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The … documentation explaining why the overtime was necessary. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Contact Update and Online Help for Local Officials
… standards, audit related communications, etc. To help us reach the right individuals in a timely manner, we … edit, verify and inactivate contact records. Enrollment help can be found here: Online Services Enrollment … [pdf] If you are a CFO or Municipal Clerk that needs help accessing or creating a Muni Contact Manager account, …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpState Comptroller DiNapoli Releases School District Audits
… debt, repair, property loss and liability, and insurance reserves with balances totaling $3.5 million are … be unnecessary. Livingston Manor Central School District – Cost-Effective Expenditure Control (Delaware County) Auditors commended district …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… was to evaluate controls over the Treasurer’s activities for the period January 1, 2013 through August 12, 2014. Background The West Ghent Volunteer Fire Company provides fire protection services in parts of the … revenue and received approximately $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit … and the cash is transferred from the State Treasury to a local bank account for use by the agency. SED was … infrequently issues checks for petty cash expenses. SED does not routinely resolve old outstanding items or review …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three individuals unnecessarily shared access to a user account with administrative permissions. As a result, users …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsGarrison Union Free School District – Information Technology (2023M-127)
… complete report – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials … plan to initiate corrective action. … Determine whether Garrison Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… conduct periodic physical inventories to help ensure the records were accurate and complete and the assets were on … in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials … in the inventory records and 38 of these assets that cost over $176,000 were also not tagged as District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Town of Bombay – Justice Court Operations (2015M-208)
… The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is governed by … during the audit period had not been deposited into a Court bank account. The Justices did not provide adequate … policies and procedures for enforcing unresolved traffic tickets. Key Recommendations Investigate the missing …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Rondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … risk fixed assets could be lost, stolen or misused. Of the 80 fixed assets totaling $856,681 we reviewed, 64 … Obtain authorization to dispose of fixed assets before disposing them. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Tupper Lake Central School District – Records and Reports (2021M-14)
… [ read complete report - pdf ] Audit Objective Determine whether complete, accurate … reimbursement. Submit the 2016-17 through 2019-20 ST-3 annual financial reports (AFRs), State aid claim forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… a population of approximately 1,200. The Town is governed by an elected five-member Town Board. The Town’s 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182What Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To … contribute toward your benefits, and Eligibility for loans If you are an ERS Member... You are in: If you joined: Tier 1 …
https://www.osc.ny.gov/retirement/members/what-tier-are-youTown of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, … of her salary or record of hours worked. Village of Greenwich – Justice Court Operations (Washington County) …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… protection services to the residents of the Altona Fire District, is governed by 13 officers elected by Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Keene – Records and Reports (2024M-27)
… of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town … complete, accurate and timely accounting records. As a result, the Board lacked reliable records and reports to … a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111