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Comptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … always accurately maintained. Town of Willing – Justice Court Operations (Allegany County) The prior town justice did not accurately record and report money to the Justice Court Fund in a timely manner. Additionally, the prior …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Ignition Interlock Program Monitoring (2015-MS-4)
… of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of Audit The purpose of our audit was to determine if counties using public resources for the State’s Ignition Interlock Program were adequately … report related violations to the appropriate court and district attorney as well as certain negative IID activity. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Comptroller DiNapoli Releases School Audits
… separation payments and service credits to employees based on the applicable collective bargaining agreements or … District – Payroll (Hamilton County) District officials have established adequate procedures to ensure employees are … its short-term cash needs. Therefore, the district could have saved $43,270 in short-term borrowing costs. In …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Title IV-E Foster Care – Federal Funding and New York
… Title IV-E of the Social Security Act (Assistance Listing Number 93.658) … for a portion of foster care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careState Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Sidney Fire Department , Slingerlands Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The town justice did not maintain complete and accurate accounting records. Bank reconciliations, month-end …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-115
… to active annual salaried employees in grade 980 based on the following increment codes and eligibility criteria: … in the appropriate fields. Any miscellaneous earnings that have earning dates overlapping 07/01/2001 that are processed through the Time Entry panel, must have the earnings prior to 07/01/2001 submitted as a separate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsState Comptroller DiNapoli Releases Municipal Audits
… for the departments that received and/or disbursed funds. Town of Hancock – Transfer Station Operations … collection, recording, depositing and disbursing program funds that appropriately segregate these duties. Vischer … any disbursements before the treasurer disbursed company funds. Disbursements in the form of check, debit card and …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Education (DOE): Custodial Service Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation affiliated with DOE – New York City School Support Services (NYCSSS) – was created solely to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-319
… Tier 6 New York State Education Department (NYSED) and SUNY employees who are members of the ORP are affected. … provides employees’ earnings by Dept ID for the calendar year entered. If the query produces multiple rows for an employee, the earnings from each row must be combined, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli: 59 School Districts in Fiscal Stress
… in “significant stress” were: Hempstead (Nassau) and Wyandanch (Suffolk). The nine districts considered in … Amityville (Suffolk), Bedford (Westchester), Clifton-Fine (St. Lawrence), Cortland (Cortland), East Aurora (Erie), East … financial information submitted as part of each district’s ST-3 financial report filed with the State Education …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressAccounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 through September 30, 2014. … Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer consistently performed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Key Findings The Council does not approve claims prior to payment, the audit committee did not review canceled checks … of ticket sales. The Treasurer did not prepare adequate monthly reports detailing all funds received and disbursed. … an accountability for revenues from fund-raisers. Furnish monthly reports to the Council that indicate funds received …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialTown of Davenport - Transparency (2018M-85)
… Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain … and more detailed minutes and submit them to the Board for its approval. The Board should conduct a thorough and … any irregularities or deficiencies in the claims submitted for payment. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Franklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Kings Park Central School District – Fuel Inventory (2015M-282)
… $83.6 million. Key Findings District officials have not adopted a policy for fuel inventory accountability …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sandy Creek Central School District – Reserve Management (2023M-43)
… Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education (Board) and District … fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257