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State Comptroller DiNapoli Releases School District Audits
… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… and internal controls over information technology for the period July 1, 2011 through December 31, 2012. … School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is comprised of 15 members, including three parent …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… Local government sales tax collections in April grew by 45.7 percent over the same month in 2020, … significantly, up 10.2 percent or $137 million. All counties, except Oswego County, saw their year-over-year … in Schuyler County to 131 percent in Schenectady County. New York City’s collections totaled $657 million, an increase …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… below collections in August 2019. “Tax revenues continue to fall short of levels needed to fund education, health care and other vital services in … and other entities. August Cash Report Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020State Comptroller DiNapoli Releases School District Audits
… three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the last …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Municipal Audits
… audit claims. They authorized some unallowable claims to be paid prior to the audit. The district made 14 disbursements totaling … and seven recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Cost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … don’t require, audit rotation.) Who qualifies Candidates for the position must: be a Certified Public Accountant (CPA) … conflict of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… (61 percent), valued at approximately $3.8 million in assessed value, lacked one or more pieces of supporting … Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200CUNY Bulletin No. CU-369
This bulletin explains procedures for entering payments into the Time Entry page
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleTown of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… to ensure the disbursements were accurate and made for appropriate purposes and did not authorize the 44 … Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks properly …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… with certain findings. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Town of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178City of Salamanca – Employee Benefits (2023M-96)
… report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly … in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96