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Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. Background The Town of Pittstown is … audit the books and records of the Supervisor, which could have made them aware of differences between cash accounts and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department … through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and overpaid one employee … water board and water authority finances are commingled to the extent that there is no clear division between the two …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing … it to circumvent the statutory limits. District officials have exceeded the 4 percent fund balance limit by an average …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… paper or Bond Anticipation Notes (BANs). Click here to download the table below as a Microsoft Excel file . SFS … are paid off with the invested proceeds. 36321 Payments to Escrow Agents Refund Return of revenue to escrow agents. 36331 SWAP Termination Effective Proceeds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Gloversville Housing Authority , Mechanicville … , Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… were approximately $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer rents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did not … accumulated $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is … Supervisor also provided inadequate financial information to the Board, and failed to file the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… that exceeded the bed reserve day limit. However, because reimbursement rates were the same for both standard and … reserve days. With the changes to the statutes governing reimbursement for bed reserve days in June 2012, the … to 14 days per year for each patient and the nursing home reimbursement rate for bed reserve days are now reduced. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … accounting for all collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to document money received. Sales tax was not collected or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Shelter Island Union Free School District –Financial Condition (2014M-132)
… when developing budgets, which caused the District to have operating surpluses totaling approximately $1.2 million … allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132