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Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York … pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and gallons delivered, dispensed and on hand. Town officials agreed with our findings and indicated …
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)
… of our audit was to review the Town's financial operations for the period January 1, 2013 through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … with real property located in the Village of Ballston Spa receiving an extra benefit from distributed sales tax …
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)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of …
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)
… was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The … revenue and expenditure projections are reasonable. The proposed budget of $5,783,942 for State aid is $274,899 … greater than the District’s supporting documentation. The proposed budget calls for appropriation of $529,483 in fund …
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 policies for the period July 1, 2014 through October 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $148.5 …
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)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
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)
… adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot accurately account …
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)
… a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting records, …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… the budget. Review historical data to determine typical cash inflows and outflows throughout the fiscal year. … the more interest can be earned. However, late fees may be incurred if bill payments are delayed too long. … Consolidate accounts when feasible to minimize bank fees, while continuing to maintain separate detailed …
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 … established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City … performed an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each … Gloversville Public Library Town of Great Valley Town of Le Roy Village of Monticello Newstead Fire Company City of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … officials also did not provide IT security awareness training to district IT users. Dutchess Board of Cooperative … cash receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 disbursements …
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 … to the fabric of life in the Empire State.” The U.S. Small Business Administration (SBA) commonly defines a small business as one …
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
… of the COVID-19 pandemic rapidly depleted the New York State Unemployment Insurance (UI) Trust Fund, resulting in … claims,” DiNapoli said. “The state currently owes Washington $9 billion and the obligation to pay back this … from a high of $10.2 billion at the end of March 2021. The current balance is more than double what was owed during the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases Municipal Audits
… Town of Berlin – Internal Controls Over Water District No. 2 Operations (Rensselaer County) The board did not … court purposes. As a result, there were 819 unpaid parking tickets, totaling $27,301 for the audit period. The court also had up to $1.1 million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … (Cortland County) City officials did not ensure all credit account purchases and employee reimbursements were …
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
… actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees incurred by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases State Audits
… oversight of its Market Order Program, particularly its Apple Market Order, which is administered pursuant to a contract with the New York Apple Association. Department of Health: Medicaid Claims …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsNew York's 529 College Savings Program Turns 20
… for New Yorkers of all income levels to invest in the futures of their loved ones." NY’s 529 College Savings …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20State Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … documented, and discrepancies, including a variance where the reconciled bank balance for one bank account was …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits