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State Comptroller DiNapoli Releases Municipal & School Audits
… of that money as salaries, which precluded officials from monitoring overtime expenditures because they did not know … Auditors reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … be provided and their cost. Auditors also reviewed all 116 credit card purchases totaling $29,562 and determined 12 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Ticonderoga – Capital … County) The board did not provide adequate oversight and management of capital projects. Town officials did not … accounting records. Town of White Creek – Disbursements and Annual Financial Reports (Washington County) The …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to date and complete with no material discrepancies. East Ramapo Central School District – Nonpublic School … of two recommendations could not be determined. East Ramapo Central School District – Textbooks Loaned to …
https://www.osc.ny.gov/press/releases/2023/07/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. Chappaqua Central School … County) District officials did not properly monitor and account for the district’s fixed assets. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School & Municipal Audits
… New 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. … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… of purchases include: $134,742 from a home improvement store; $25,140 from an online retailer; and $23,242 for … Of the 15 asset and liability accounts reviewed as of Dec. 31, 2021 and Oct. 31, 2022, five were overstated by a … levied more taxes than needed to fund operations. As of Dec. 31, 2021, recalculated unrestricted fund balance was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Schuyler County) The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… Counties) District officials did not properly record, tag and account for capital asset purchases. As a result, the …
https://www.osc.ny.gov/press/releases/2023/09/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. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … result, the town made duplicate payments totaling $79,806, and has an increased risk that errors or irregularities could …
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)
… School District (District) 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 … including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and should have been …
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)
… complete report - pdf ] Audit Objective Determine if the Town of Hempstead (Town) Board (Board) adopted realistic budgets and effectively … Determine if the Town of Hempstead Town Board Board adopted realistic budgets …
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)
… 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-69Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Fare Collection
… Metropolitan Transportation Authority – Long Island Rail Road's fare collection method is effective and efficient. … One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter railroad and the … for an additional surcharge of up to $6.50, on board the train. The LIRR is authorized by New York State law to …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionInvestors Reach Settlement with Wynn Resorts
… Investors who filed suit against the officers and directors of Wynn Resorts Ltd. claiming they failed to protect the … Investors who filed suit against the officers and directors of Wynn Resorts Ltd have reached a …
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-6