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Parkland Alienation (2014-MS-5)
… sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use … Parks, Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State … used the proceeds from its parkland alienation transaction in July 2012 to make capital improvements or acquire new …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsKing Center Charter School – Purchasing (2013M-215)
… was obtained. We reviewed 12 disbursements associated with three capital projects that totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215North Greenbush Common School District – Budgeting (2016M-112)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015. … kindergarten through first grade and then pays tuition for its students to attend one of four other school … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … and 100 employees. The District’s actual expenditures for the 2012-13 fiscal year were $9.1 million. Key Findings … operating surpluses totaling approximately $1.2 million for these four years rather than deficits. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Suffolk County) Town officials need to improve the fuel inventory recordkeeping to help ensure fuel is safeguarded. The board did not enter …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Trustees’ control. The Trustees’ operating expenditures for 2012 totaled $384,930. Key Findings The Trustees need to … the risk that moneys received will not properly accounted for, that moneys could be lost or stolen, or that the … be invested, and requiring FDIC coverage or other security for bank accounts. Develop procedures to address the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mEfficiency of Warehouse Space (Follow-Up)
… the associated costs because there was no central source for this information. Our initial report, covering the period … had reviewed the warehouse space used by State agencies for cost-savings opportunities. The audit found that OGS had … been limited in its efforts to consolidate warehouse space for cost-saving opportunities. Despite this, OGS was able to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followState Comptroller DiNapoli Releases School District Audits
… A color copier and refrigerator with a combined purchase price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … 428 of the Public Housing Law to provide low-rent housing for qualified individuals in accordance with relevant … audits the claims, including payments made for the reimbursement of his own travel costs. Our review of claims …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentTown of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Program The objective of our initial audit report, issued on September 19, 2018, was to determine whether the … equipment. The Department oversees nursing homes in the State through its Division of Nursing Homes and Intermediate … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followVillage of Spencerport – Financial Management (2013M-134)
… was to review the Village’s financial management practices for the period June 1, 2011, through April 25, 2013. … the Board appropriated $3.73 million in fund balance for the general and sewer funds, over $2.9 million of this … practices and the level of fund balance to be maintained for each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134State Comptroller Thomas P. DiNapoli Statement on New State Budget
… spending is essential to putting New York’s fiscal house in order. “My office’s full analysis of the enacted …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … to maintain district financial records and perform online banking transactions. Middletown No. 1 Fire District – Annual …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School District Audits
… exceed the 4 percent limit by an annual average of 9 percentage points, or approximately $2 million. The … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… audit was to review selected Village financial operations for the period June 1, 2012 through November 30, 2013. … Trustees and an elected Mayor. Operating expenditures for the 2012-13 fiscal year were $3.7 million. Key Findings … on overpayments made to the office supply store and seek reimbursement if applicable. … Village of Mastic Beach …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150