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State Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the … adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. … by a Board consisting of four officers, is located in Chenango County and provides fire protection services to … of the Treasurer’s records. The Board did not adopt a code of ethics to provide standards of conduct for Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 through July 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.1 million. Key Findings … because the Board did not develop individual budgets for each of the districts. The Town did not enter into a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of … reimbursements and scholarship payments are presented to the claims auditor for audit and approval prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Wainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… comply with DASA requirements. While a code of conduct is posted on the School website, the code is not distributed annually and does not include provisions …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allBroome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized … data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. Background Broome …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… controls over cash disbursements for the period January 1, 2013 through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate … Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… and reporting of financial activity for the period January 1, 2013 through May 9, 2014. Background The Hortonville Fire District is a district corporation of the State, distinct and separate … Town of Delaware, located in Sullivan County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCost-Saving Ideas: School District Auditing – Audit Committee
… as a separate advisory committee or a combination of the two a district resident or nonresident Who does not … employees or service providers (see Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library … public library. The Library, which serves a population of approximately 20,600, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… Nichols is located in Tioga County. The Town is governed by an elected five-member Town Board. Budgeted appropriations … Key Findings Actual revenues exceeded budgeted amounts by an annual average of $418,000 and budgeted appropriations exceeded expenditures by an annual average of $203,000. Town-wide (TW) fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Bay Shore Fire District is a district corporation of the State, distinct and separate from the Town of Islip in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262State Agencies Bulletin No. 1450
… 2010. This amount increases each calendar year thereafter by three percent. The overtime earnings limit for 2016, 2017, and 2018 have been calculated by the New York State and Local Retirement System. Affected … year for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2016 $17,910.78 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employees