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State Comptroller DiNapoli Releases Municipal & School Audits
… financial activities were properly recorded and supported. As a result, the ability to make financial decisions was … did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime … students. Officials also did not complete and maintain designation forms and submit them to the New York State …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… training. Germantown Central School District – Payroll (Columbia County) The district did not have adequate payroll … or not authorized by the board. Rapids Fire Company – Credit Cards (Niagara County) Credit card purchases were not always made by authorized …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Mexico – Financial … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling … 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims auditor’s … County – Budget Review State law authorizes the county to issue debt up to $96 million to liquidate the accumulated …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller 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-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the … The business administrator and district officials did not invest available funds in financial institutions that offered … monthly cash flow forecasts to estimate funds available to invest or solicit interest rate quotes. Over a 16-month …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 88-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to construct recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds … an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17State Comptroller DiNapoli Releases Municipal & School Audits
… finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately … The treasurer also did not provide adequate budget status and balance sheet reports to the board each month or …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Stafford – Capital Projects (2024M-17)
… complete report – pdf] Audit Objective Determine whether the Town of Stafford (Town) Town Board (Board) properly … and monitored capital project activity. Key Findings The Board did not properly authorize and monitor capital project activity. Because the Board relied on an engineering firm (Engineer) and a …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17State Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 289
… the completeness, accuracy and legibility of Federated Fund Code, Amount of Deduction, Employee's Agency Code, … already has a deduction record for the specific Federated Fund No. on the authorization card by scrolling through the … outside scroll bar. -If a record with the same Federated Fund (SEFA) deduction code already exists , click on the top …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotState Agencies Bulletin No. 288
… Purpose To provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 calendar year Affected … To provide instructions for processing payroll deductions for Federated Community Campaigns SEFA for the 2002 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various … whether the Department of Labor Department is assessing and collecting all required fees and penalties …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesEmployer Graded Rate Contribution Calculation
… contributions to the retirement system. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/employer-graded-rate-contribution-calculationState Comptroller DiNapoli Releases Municipal & School Audits
… totaling $1,157. Brocton Central School District – Claims Audit (Chatauqua County) Auditors found that claims were not properly audited before payment. As a result, … been detected and corrected. The board did not provide the claims auditor with adequate guidance to perform her duties, …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or provide adequate financial reports to the board; take action to ensure electric fund revenues kept pace with … of these accounts have not been used in more than five years. Town of German – Supervisor’s Records and Reports … eight audit recommendations, officials did not actually take corrective actions. Of the eight audit recommendations, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… had operating surpluses totaling $40 million, for a difference totaling $78 million. Stamford Central School … from the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14%) and planned to use fund balance … the last three fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0