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State Comptroller DiNapoli Releases State Audits
… costs. Office of Information Technology Services (ITS): Security and Effectiveness of Department of Motor … 2014 found that ITS and DMV were not in compliance with security standards that govern the systems that process …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1New York’s Economy and Finances in the COVID-19 Era
… 9, 2020 Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was widely reported, New York’s … 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 89-33
… (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … was not needed and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-302
… Code 582 Background An employee’s Social Security and/or Medicare tax deficiency can originate from an erroneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five … District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement … accounting records were in poor condition, which the certified public accounting (CPA) firm made no indication of …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, … Board of Cooperative Educational Services Financial Management 2016M72 …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… the District's financial condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… and procedures have not been established for computer security, disaster recovery, data backups and security awareness training. Key Recommendations Develop … District’s network, ensure that all network users receive security training and create policies and procedures relating …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementFalconer Central School District – Financial Management (2016M-146)
Falconer Central School District Financial Management 2016M146
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … million. Key Findings The Board and District officials did not develop reasonable budgets. Revenue estimates were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Bombay – Justice Court Operations (2015M-208)
… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … Agency’s efforts to monitor businesses’ job performance and tax exemptions. Officials did not obtain required … not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTompkins County Industrial Development Agency – Board Oversight (2015M-33)
Tompkins County Industrial Development Agency Board Oversight 2015M33
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-board