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State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Village of Stamford – Claims Audit (Delaware County) The board did not effectively audit claims prior to payment. … were made for unsupported and improper claims. During the audit period, the board approved 890 claims totaling $8.2 …
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
… P. DiNapoli today announced the following local government and school audits were issued. Village of Ocean Beach – … that employees appropriately used village credit cards, and as a result, employees made questionable purchases. … paid during the audit period totaling $371,826 and found that 2,866 transactions totaling $356,610 (92%) did …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not entitled to and paid herself an unauthorized payment for unused leave totaling $13,293 when she left employment. … 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements … paid certain credit card charges without knowing what was purchased or whether the charges were for appropriate school …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. City of Niagara … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Brook-Rye Union Free School District – Capital Project Change Orders (Westchester County) The board and district officials … did not maintain a complete and current capital asset list. Auditors were unable to definitively locate 32 of 35 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… They did not establish comprehensive written procedures for managing network user accounts. Forty-eight network user … Recommendations Establish comprehensive written procedures for managing network user accounts. Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userTown of Hempstead – Budgeting (2021M-169)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets … effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and … Determine if the Town of Hempstead Town Board Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town 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-163Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… did not adopt a clear and comprehensive nonresident admission/tuition policy. As a result, we could not determine … some student records contained insufficient documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… whether District officials and personnel ensured that health insurance contributions from eligible retirees were … not provide sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, … related to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Fare Collection
… Avenue, Queens – through a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR … a trip. For example, tickets on a train that stops at Jamaica are checked before arrival and again upon departure. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionInvestors Reach Settlement with Wynn Resorts
… abusive behavior have reached a settlement agreement, New York State Comptroller Thomas P. DiNapoli announced … governance and accountability at Wynn Resorts,” said New York City Comptroller Scott M. Stringer. “Steve Wynn is … from future harm.” Comptroller DiNapoli and the New York City Retirement Systems and Pension Funds, as …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsCUNY Bulletin No. CU-664
… agency instructions for reporting the rate increases and adjustments for miscellaneous earnings. Affected … Background A Memorandum of Understanding has been entered and filed on March 27, 2019 between the Comptroller of the City of New York and the District Council 37, AFSCME, AFL-CIO, Local 924, New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Hancock – Justice Court Operations (2021M-6)
… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly … whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
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)
… officials established adequate controls over cash receipts and disbursements. Key Findings The Board of Fire … did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer recorded all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158State Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex marriages the dignity, … The US Supreme Courts landmark decision today grants samesex marriages the dignity equality …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decision