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State Comptroller DiNapoli Releases Municipal & School Audits
… city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide reasonable … maintain complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 … with the Office of the State Comptroller for the 2019-20 through 2022-23 fiscal years. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Barrington – Financial Management (2017M-103)
… 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … As of December 31, 2016, the unrestricted fund balance in the general town-wide fund was about $1.2 million, or 273 … the preceding year. Audit results should be documented in the Board minutes and include a description of the records …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… program or objective and, therefore, cannot be identified to only a specific contract. Such costs are generally … administrative expenses, general overhead, etc. Unless it is otherwise prohibited by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsTown of Pittsfield – Disbursements (2013M-82)
… and identified four employees − who received gross pay totaling $886 − that did not have an approved timesheet … we found no evidence that the Board approved the pay rates of the three transfer station employees, who were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Comptroller DiNapoli Releases School District Audits
… with a combined purchase price of more than $7,200 could not be located. Another two assets (a phone server … economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School District – … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. … Town of East Fishkill Financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Village of Mount Morris – Justice Court (2013M-152)
… Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Court reported 1,817 cases and … that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile the bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always … that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to DMV as …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106State Agencies Bulletin No. 1858.1
… supersedes Payroll Bulletin No. 1858 . Purpose The purpose of this bulletin is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected … with Abandoned Property Law §1422, an initial outreach letter was sent to all employees with a 2019 uncashed payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … that occurred before those rates took effect. From a sample of 100 claims, we calculated a potential cost savings of $214,008 for 84 claims that were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial … District 1 and internal controls over the Tax Collector’s financial activities for the period January 1, 2013 through … adequate records, did not assess penalties to all tax payments received after the due date and did not physically …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… totaled approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and … in its annual external audit report. If the Justices do not correct identified deficiencies, the Board can inform …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… and the Board President routinely changed the time records of the custodian, her nephew. The Board did not …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the … Company reported net income of $17,600, which was mainly from ambulance services revenue, a one-time donation of more than $33,000 and fundraising activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council … and $35 million, respectively. Key Findings The City did not adopt a comprehensive procurement policy. As a result, … who were paid $164,613. City officials also did not have a written agreement with one of eight professional …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Bolivar – Community Development Block Grant (2013M-353)
… The Town of Bolivar is located in Allegany County and has a population of approximately 2,200. The Town Board … New York State Community Development Block Grant (CDBG), and contracted with Cuba Community Development Corporation (CCDC) to provide administration and program delivery services. Key Findings A significant …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Comptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0