Search
State Comptroller DiNapoli Releases Municipal & School Audits
… utilize worksheets to prepare budget estimates, which are then required to be manually input into the financial system …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Western - Supervisor’s Records and Reports (2022M-184)
… reports. As a result, the Town Board’s (Board’s) ability to monitor the Town’s financial operations and make sound … and the transparency of Town financial operations is diminished. The Supervisor did not: Provide adequate … not have accurate financial records and has been unable to obtain bonding for a capital project. In addition, the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Groton – Highway Department Asset Accountability (2022M-117)
… in the Town’s capital asset policy and procedures for the sale, transfer or disposition of unused assets. Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117State Comptroller DiNapoli Releases Municipal & School Audits
… using an RFP process to contract the CPA firm’s services for the annual audit or an engagement letter with the CPA … 2020 through 2024 fiscal year AFRs and the last filed AFR, for fiscal year 2019, was filed 122 days late. Steuben County … not ensure that district assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hempstead – Budgeting (2021M-169)
… Hempstead (Town) Board (Board) adopted realistic budgets and effectively monitored budgetary performance. Key Findings The Board did not adopt realistic and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years … of Hempstead Town Board Board adopted realistic budgets and effectively monitored budgetary performance …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169X.7 Overview – X. Guide to Vendor/Customer Management
… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.6.E Education Department - G5 System – IX. Federal Grants
… that is strictly enforced by the system. Since OSC BSAO draws down funds based on expenditures that are recorded in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… the next business day via the Automated Clearing House (ACH) system. Federal and state agencies can view relevant … the e-mail, please provide your full name, agency, e-mail address and phone number. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… state departments and agencies on the federal management debt collection procedures. The Debt Collection Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government … state departments and agencies on the federal management debt collection procedures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Inspecting Highway Bridges and Repairing Defects
… any defects found during inspections. If a serious ("red flag") structural defect is identified during an … 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified … with flagged conditions and DOT was not always notified of red flags within one week, as required. The initial …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… complete report - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) … properly approved and monitored projects. Key Findings The Board did not properly approve and monitor projects. The Board did not ensure its project approvals were based on …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… and received speech, occupational or physical therapy services during 2019-20. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92CUNY Bulletin No. CU-748
… Benefits Program are affected. Effective Dates Effective in paychecks dated November 03, 2022, for current and lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesLyons Central School District – Payroll 2022M-71
… or collective bargaining agreements (CBAs), resulting in one employee receiving additional compensation of $4,940 … being underpaid $731. Leave time was not always accrued in accordance with employment contract (contract) or CBA provisions, which resulted in one employee accruing two additional sick days and one …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively … Determine whether the Town of Saratoga Town Board Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Village of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State 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
… and school audits were issued. Village of Stamford – Claims Audit (Delaware County) The board did not effectively … audit period, the board approved 890 claims totaling $8.2 million. Of the 200 claims totaling $1 million that were … food and alcohol purchases and one claim totaling $700 did not have an itemized receipt and did not follow …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-audits