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Richfield Springs Central School District - Fixed Assets (2019M-140)

… 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and … records or Board approval. Key Recommendations Establish a threshold for inventorying and recording fixed assets and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… time between the Town and another municipal employer. As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. Key Recommendations Consult … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Schenevus Central School District - Financial Condition (2018M-83)

… adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by $567,000 (39 percent) in 2016-17, and … and decreasing expenditures to reduce the cafeteria fund’s reliance on the general fund. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Village of Kaser - Refuse User Fees and Records (2018M-97)

… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …

https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97

State Comptroller DiNapoli Releases School District Audits

… for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and Services … supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange County) Auditors … disposed of without proper approval. Pleasantville Union Free School District – Claims Auditing (Westchester County) …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… accounted for. Testing identified: 34 fixed assets with a combined cost of $255,775 did not have the required asset … fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… Securities and Exchange Commission’s (SEC) final vote on a shareholder rule: “Today's action by the SEC will … racial discrimination. “Shareholder proposals can result in corporate reforms that can create significant value for … to address various risks and opportunities. As a result, the Fund has long opposed rulemaking and federal …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Accounts Payable Advisory No. 22

… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: … must reference the contract on the voucher by either (1) referencing a purchase order associated with an agency or … reference, MWBE spending will not be accurately captured in the New York State Contract System. Therefore, Business …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

Accounts Payable Advisory No. 23

… should not have been coded as reportable to the IRS. As a reminder, when online Business Units process any voucher … “Withloading Codes” are submitted. All Business Units If a Business Unit processed a voucher with incorrect … information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholding

Accounts Payable Advisory No. 38

… May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should … ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… document (AUD), were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… Overestimated appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Gananda Central School District – Procurement (2021M-86)

… Gananda Central School District (District) officials used a competitive process to procure goods and services to … were adequately documented and approved to verify that a competitive process was used to procure goods and services … bidding requirements totaling $352,943. Requiring quotes in compliance with purchasing policies, totaling $88,240. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

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