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Town of Stafford – Capital Projects (2024M-17)
… portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from these water … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Comptroller DiNapoli Releases Municipal & School Audits
… (Westchester County) District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for the audit period and reviewed all of their time records … and the CEO signs checks. The lack of adequate controls increases the risk for disbursements to be made for …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Comptroller DiNapoli Releases Municipal & School Audits
… ensure that costs were kept within the authorized budget. In addition, budget modifications totaling $3.2 million were not recorded in the accounting records. Town of White Creek – … board and officials overestimated budgetary appropriations by an annual average of $1.3 million (8%) and allowed surplus …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… District officials did not properly monitor and account for the district’s fixed assets. Officials maintained … a periodic inventory count or an unannounced asset count for district departments. Williamsville Central School … it actually had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central …
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 … in health insurance appropriations; this appropriation is $3.4 million, or 43%, more than the $7.9 million projected …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Olean City School District – Reserve Funds (Cattaraugus County) The board and district officials properly established the district’s … totaling $10.9 million but did not use the reserve funds and could not demonstrate that $8 million held in seven of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized … not determine whether purchased items were appropriate and for village purposes. Barker Central School District – …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… appropriations from fiscal years 2019-20 through 2021-22 by an average of $1.1 million or 7%. In addition, … in each of the last three fiscal years by approximately $2.9 million to $5.6 million. The board also unnecessarily … has weakened internal controls. For example, from Jan. 1, 2022, through Sept. 30, 2022, the town clerk …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… found that officials did not: disable 35 unnecessary former employee shared and service network user accounts, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … unneeded user accounts. Town of Sempronius – Real Property Tax Exemptions Administration (Cayuga County) The …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0XVI.3.A Financial Statements – XVI. Financial Reporting
… GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial … external to government. The users of these financial statements are numerous and varied. They have different …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user accounts, including 22 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userVeterans Day Message from State Comptroller DiNapoli
… to those now stationed in troubled regions around the globe and are protecting us from modern day threats, we owe …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliLoan Payroll Deductions – Enhanced Reporting
… will list the amount to be deducted from the member’s salary on future payrolls. If the member has more than one loan, a single loan deduction amount will be provided for the total of all loans. Please use the new amount … Rev. 11/23 … NYSLRS members repay loans through salary deductions Retirement Online notifies employers when …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsTown of Hempstead – Budgeting (2021M-169)
Determine if the Town of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance
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
… Federal agencies establish and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter authorizations to increase or decrease the available balance of its ASAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTown of Adams – Justice Court Operations (2020M-163)
… Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited and reported. … action. … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69