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State Comptroller DiNapoli Releases Municipal & School Audits
… reasonable levels of fund balance as the district’s Dec. 31, 2022 fund balance was enough to fund nearly two and … county officials: overestimated revenues by a total of $1.6 million, an average of $410,000 or 29% each year, from 2019 … services in 10-month public and summer placements. As a result, as of April 30, 2023, the district will not benefit …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
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)
… complete report – pdf] Audit Objective Determine whether the Orleans/Niagara Board of Cooperative Educational Services (BOCES) capital asset … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … Determine whether the OrleansNiagara Board of Cooperative Educational Services …
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)
… Town officials did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling … sufficient documentation such as detailed receipts, weigh tickets or itemized invoices. The Town may have saved … $1,100 had officials complied with the Town’s procurement policy when purchasing propane. Key Recommendations Comply …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Schaghticoke – Board Oversight (Rensselaer County) The board did not provide adequate oversight of financial operations. As a result, the board cannot be … for the clerk-treasurer performing all functions of the financial and recordkeeping duties or audit the …
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 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… properly recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked … or underbilled $40,803 of the $71,192 (57%) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
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
… accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also … supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims totaling $464,801 were not …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The board and officials … the annual training. Germantown Central School District – Payroll (Columbia County) The district did not have adequate … inaccurate or not authorized by the board. Rapids Fire Company – Credit Cards (Niagara County) Credit card purchases …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… of the ensuing year’s budget. The board did not consider historical or known trends of revenues and expenditures when … officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… board should have audited these claims. The treasurer paid 18 claims for health insurance reimbursements and credit card … properly managed user account permissions in its financial application but did not properly secure user account access … manage user account permissions in the student information application. As a result, there is a significant risk that …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… goods and services according to policy requirements or maintain adequate supporting documentation for the … seasonal employees and new hires starting in June or after from the training. Albany County – Sexual Harassment … Additionally, the town excluded 47 seasonal employees from the training. Village of Lake Placid – Sexual Harassment …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… earned interest totaling approximately $2,000 from its checking and savings accounts, which had an average daily … Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … State Aid (Essex County) District officials did not apply for all applicable transportation state aid for new bus …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) … they did not adequately manage user account access to the network. As a result, BOCES had an increased risk that the … for taking no corrective action. Uniondale Union Free School District – Information Technology (Nassau County) …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Stafford – Capital Projects (2024M-17)
… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Ardsley Union Free School District – Financial Management … any of these vendors. Two of these vendors lacked written agreements detailing the services to be provided and their … records being altered without detection. Farmingdale Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 274
… to or exceeds the amount to be refunded. Processing Dates In order to efficiently manage the processing of AC-230 … received after these deadlines may not be reflected in the 2001 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230s