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Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … or establish sound policies and procedures related to credit card usage and did not provide sufficient oversight …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… audit was to evaluate the District’s financial condition in the general and school food service funds and to evaluate … Background The Eldred Central School District is located in four towns in Orange and Sullivan Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaHauppauge Union Free School District – Leave Accruals (2022M-150)
… accruals for 19 of the 49 employees’ accrual records that we tested. The District may incur $46,271 in additional … (CBAs) stipulated. Unused leave accrual payments that we tested were properly calculated. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… documentation to support residency or exceptions 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-69Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… a district corporation of the State, distinct and separate from the Town of Paris, in Oneida County. The District is … for an annual audit of the Treasurer’s financial records. Calculate the District’s statutory tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Available Options – En-Con Police Officers Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It … to you, no benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced … all benefit payments will cease upon your death. Joint Allowance — Half* This option will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsState Comptroller DiNapoli Releases School Audits
… completed audits of the Brighter Choice Charter School for Boys , Central Islip Union Free School District , Fort … and effectively." Brighter Choice Charter School for Boys – Payroll (Albany County) School officials … Aid (Seneca County) The board-adopted budgets for the 2014-15 through 2016-17 fiscal years overestimated …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… with 21 exemptions. Sixteen exemptions totaling $738,693 in town-exempted assessed value lacked one or more pieces of … $7,159 were not audited and approved by the board. In addition, the board did not audit and approve $14,000 … whether collections and corresponding deposits were in the form of checks or cash. The justices did not maintain …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… operations, and the public did not have an opportunity to exercise its rights as provided in General Municipal Law. … agreed with our recommendations and indicated they planned to initiate corrective action. … audit Fort Hunter fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Controls and Accountability of Court, Trust and Bail Funds
… Department of Finance (Finance). These moneys include bail postings made on behalf of defendants, trust funds from …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsAccounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdfAccounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdfMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Purpose of Audit The purpose of our audit was to review the District’s short-term borrowing and internal … Issue a RAN only when the District needs funds to improve short-term cash flow. Ensure that staff members … advance and limiting the use of confirming purchase orders to emergency situations. … Mount PleasantBlythedale Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingWillsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Opinion 89-34
… to discipline highway department employees) TOWN LAW, §§64(1), (3), 119; HIGHWAY LAW, §140(4): A town board has authority to make inquiry into allegations of misuse of town highway … (Highway Law, §140[4]; Hiscox v Holmes , 237 AD 240, 260 NYS 667; Clarke v Town of Russia , 257 AD 703, 15 NYS2d 415, …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Yorkshire – Financial Management (2021M-109)
… maintain reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … written plans or policies: Multiyear Financial Plan, Capital Plan, Fund Balance Policy, or Reserve policies. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … contracts were procured and monitored in the best interest of taxpayers. District officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials accurately billed and collected tuition and deposited and recorded collections in a timely manner
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections