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Tuckahoe Common School District - Financial Condition (2018M-191)
… fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … historical or known trends. Use appropriated fund balance to fund operations. Use excess fund balance and reserves to benefit taxpayers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Carmel Central School District - Extra-Classroom Activities (2018M-45)
… sales tax totaling $431 was not set aside for remittance to the State. The District’s ECA policy was not … Ensure applicable sales tax is collected and remitted to the State. Update and amend the ECA fund policy and establish written procedures to supplement it. District officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Clinton County - Separation Payments (2018M-44)
… Key Findings The County lacked effective procedures to ensure employees were accurately paid separation payments. … of separation payments. Direct the County’s legal counsel to review the identified overpayments and take appropriate action to recover those funds and reimburse identified …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered … Recommendations Ensure that cash collections are remitted to the Clerk timely and intact. Ensure that cash collections …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Chester – Time and Attendance Records (2017M-287)
… Purpose of Audit The purpose of our audit was to determine whether Town officials implemented adequate … employees did not use time sheets, vouchers or timecards to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key Recommendations Implement …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims … auditor did not consistently audit all claims related to the capital fund prior to payment. Key Recommendation The Board should ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Albany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave … leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … he does not perform the review and certification prior to the employees being paid. Key Recommendation The … Superintendent should review and certify payrolls prior to the transfer and release of funds to pay employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … budget is approximately $208 million. Key Finding To keep the District’s financial condition from declining … budgets each year. Key Recommendation Continue to closely monitor the budget and take necessary actions to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mWest Hempstead Water District – Life Insurance (2016M-393)
… Purpose of Audit The purpose of our audit was to examine the District’s provision of life insurance … even though there was statutory authority only to provide group life insurance. Key Recommendation Review … life insurance policies and consult with District counsel to take steps to ensure that all insurance policies are …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… today: “New York City’s 2024 budget increased spending to address growing demand for services using stronger than … resources. Federal aid and policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the city will need to continue to show fiscal discipline and improve …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesAccounts Payable Advisory No. 13
… amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. In … salaries and wages, and they received only the benefits to which they were entitled. Town of Charleston – Internal …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months later, the LDC claimed the remaining $48,750 of the contract amount. To receive the second claim, the LDC needed to demonstrate that the entire $65,000 in expenses was …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsSex Offender Registration (2014-MS-2)
… complete report - pdf] We also released 15 letter reports to county sheriff’s offices in Broome [pdf] , Cayuga [pdf] , … County. Purpose of Audit The purpose of our audit was to determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School Audits
… officials did not ensure online banking access was limited to board-authorized users because no one reviewed online … 10 online banking users, six were not authorized to conduct online banking and were inappropriately provided with access. Five of the six users not authorized to conduct online banking and two others inappropriately had …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… issued in September 2020 found the office had taken steps to meet the requirements of EO 95 for the collection and … is a New York City-based organization authorized by SED to provide preschool special education services to children with disabilities who are 3 and 4 years old. The …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… City-based not-for-profit organization authorized by SED to provide preschool special education services to children with disabilities who are between the ages of … York City Department of Education (DoE) refers students to Kennedy and pays for its services using rates established …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-audits