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Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … fund. Provide the Board with a monthly Supervisor’s report including all receipts and disbursements, and cash …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Columbus – Budget Development Practices (2012M-225)
… Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… a vendor by almost $2,500. Invoices were not compared to contract terms. Were not familiar with all of the Town’s … policy requirements and have not reviewed and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… the Board with monthly financial reports that compare actual revenues and expenditures with the related budget and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mEldred Central School District – Budget Review (B4-15-3)
… includes $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key … in the proposed budget and amend them to be more in line with the NYS preliminary estimate. Amend the proposed budget … for health insurance appropriations to be in agreement with the supporting documentation. Make a provision for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Lindenhurst Union Free School District – Credit Cards (2016M-179)
… audit was to examine the District’s credit card purchases for appropriate use and compliance with the District’s … The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Throop – Highway Department (2021M-115)
… not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … the Board’s ability to sufficiently plan and budget for long-term road maintenance was diminished. Enter into … Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish written policies and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26DiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… town officials. As clerk, Hart also functions as the town tax collector. She allegedly used her position to steal cash … will be held accountable for her actions," DiNapoli said. "My staff, working with law enforcement, exposed the money …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the year. Conduct more frequent cash flow analyses if your local government or school district is experiencing fiscal … and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … Earnings Following prudent yet effective investment strategies can improve cash inflow and even reduce costs. …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli Releases State Audits
… were substantially complied with during the audit period for the transactions tested. There is not a high risk that a significant number of students certified for TAP are in fact not eligible for awards. Nonetheless, … found the agency made considerable progress in ensuring all costs are accurately included in the calculation of the …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… budget for the general, sanitation, water and sewer funds are reasonable. The tentative budget did not include a …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… cash receipts totaling $3.1 million either did not match bank deposits or lacked adequate support documentation, 25 … documentation and were not board approved. Furthermore, bank reconciliations for 15 of the 36 months reviewed were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, supporting nearly 3.9 million jobs and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… tax contributions, and the balance of the UI fund. Rates can grow with increased employee UI claims or a low UI fund …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… and disbursements were for proper court purposes. As a result, there were 819 unpaid parking tickets, totaling …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and villages across the … whether local officials adequately considered the impact of the pandemic on their financial operations while …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, … and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted … for reimbursement. Conference Expenses of Non-Employees It is acceptable for your travel policy to allow employees to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expenses