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Comptroller DiNapoli Releases Municipal Audits

… Fund. Seymour Public Library District – Over-The-Counter Cash Receipts (Cayuga County) Library officials did not … ensure that adequate documentation was maintained to verify that all cash collections were recorded and deposits were made timely …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … reporting system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… are struggling to make ends meet during these difficult times. It is disgraceful that Ms. Hand allegedly stole from … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official

Delaware County – Third-Party Contractual Services (2014M-287)

… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with third-party … did not publically disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Delaware County – Vehicle Usage and Disposal (2014M-258)

… 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately 48,000. … written procedures for the assignment of County vehicles, five of the six departments that we reviewed did … analyses to support the after-hours locations of vehicles or disposal methods used. None of the six …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Village of Wurtsboro – Financial Operations (2017M-71)

… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… of Trustees, had approximately 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year … recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts were … and complete, review any discrepancies and report the results to the Board for its review and approval of any …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Westmoreland Central School District – State Transportation Aid (2017M-220)

… Purpose of Audit The purpose of our audit was to determine whether the … which is governed by a seven-member Board of Education, has approximately 950 students. Budgeted appropriations for … Department of Education for the 18 buses, and the District should receive approximately $1.3 million in transportation …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Town of Waterloo – Board Oversight (2017M-110)

Town of Waterloo Board Oversight 2017M110

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives … $1,680 during the audit period. Also, Town officials did not withhold employee contributions for health insurance …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with adequate information. As …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… adequately managed the District's financial condition for the period July 1, 2013 through June 30, 2017. Background The Jordan-Elbridge Central School … debt service fund over the past four years without using this money for debt payments. The Board has not adopted …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Randolph Academy Union Free School District – Financial Management (2015M-248)

… act school district, created by the State Legislature in 1985, operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015m

PUC Achieve Charter School – Board Oversight (2016M-316)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316

Pembroke Central School District – Financial Management (2016M-31)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

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