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State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported … than the board. In addition, 13 claims, totaling $23,116, did not contain sufficient supporting documentation. Lastly, …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State 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
… customers have no assurance that water and sewer bills and account balances are accurate. Of the 306 bills reviewed, 73 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… procurement policy or ensure that employees followed state law when procuring goods and services. As a result, goods and … Union Free School District – Information Technology (IT) (Putnam County) District officials did not adequately secure …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… an annual report. The Treasurer did not accurately record 86 transactions (23 percent) totaling $33,280, provide … and 111 disbursements totaling $19,650 were made by debit card, circumventing the ability to be audited and approved …
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
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … appropriated fund balance of $216,780 that was not needed to fund operations which contributed to the accumulation of surplus fund balance. Additionally, …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… managed. Unnecessary enabled network user accounts are additional entry points into a network and, if accessed …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 254
… agencies with instructions for updating dues and agency shop when VRWS is reported on Job Affected Employees … are required to change the employee's dues and agency shop based on the part time percent. Upon return from VRWS agencies must make the change to dues or agency shop based on the employees full time percentage. Refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board and treasurer did not appropriately and securely execute check signatures for non-payroll checks …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Cicero Fire … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… water purchased or delivered with water used and could not account for water totaling $300,000. Lastly, to meet minimum … Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Educational Services (BOCES) officials maintained complete and accurate capital asset records. Key Findings BOCES’ capital asset records were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies (asset …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were … or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for …
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)
… did not comply with the Town’s procurement policy. In addition: Twenty-three claims totaling approximately $35,000 (64 percent of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113State Comptroller DiNapoli Releases Municipal & School Audits
… $3.4 million of general fund balance to close gaps in the budget decreases the fund balance that is available to … annual and monthly financial reports. As a result, the council did not have accurate and up-to-date financial … of Cooperative Educational Services (BOCES) – Capital Assets BOCES officials did not properly monitor and account …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… form or other supporting documentation. Rockland County – Budget Review State law authorizes the county to issue debt … data will be lost, and the district may not be able to recover from a network disruption or disaster. … for granting, changing and disabling network user account access. North Tonawanda City School District – …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and accurate accounting …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the board and officials cannot ensure that all disbursements were made as authorized or for an …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… and sensitive (PPSI) information. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0