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State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … of $79,383 were not recorded on the district’s inventory list. Town of Seneca Falls – Cash Collections (Seneca County) … therapy, advertising and architectural services from seven vendors totaling $640,880. The district also did not obtain …

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

State Comptroller DiNapoli Releases School District Audits

… District officials did not always ensure the facilities and transportation departments’ goods and services were competitively procured. Auditors reviewed purchases totaling $2 million and found that district officials did not adequately seek …

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

State Agencies Bulletin No. 2315

… please see the OSC and Agency Processing Schedule video and presentation of the 2024 OSC Fall Conference. Video (mp4) Presentation (PDF) Effective Dates: Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-files

Town of Walton – Incompatible Duties (2016M-309)

… 2015 through July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately 5,600. The Town is governed by an elected five-member Town Board, and the … office has expressed the view that the office of the Clerk is incompatible with the Supervisor’s bookkeeper position. No …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309

Town of Plymouth – Board Oversight (2016M-190)

… the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials obtained …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)

… and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key … financial and capital plans for any of the three operating funds, it used available fund balance and reserves, as …

https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208

Greenville Fire District #1 – Board Oversight (2014M-376)

… a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The … contains adequate supporting documentation. Ensure that required reports are provided to the Board and that bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… Purpose of Audit The purpose of our audit was to determine if Department controls were … over Department operations. Segregate cash receipt, disbursement and recordkeeping duties. Require the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Comptroller DiNapoli Releases Municipal Audits

… Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget transparency and …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits

Delaware County – Third-Party Contractual Services (2014M-287)

… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s … is located in eastern New York State and has a population of approximately 48,000. The County is governed by an elected …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)

… Purpose of Audit The purpose of our audit was to determine whether financial activity was … is located in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017m

Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)

… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra

CUNY Bulletin No. CU-583

… of Teamsters, Local 237 in Bargaining Units SB, SE, SL, SM, SP, SU, SV, SW, SX, and SZ Effective Date(s) Paychecks … $15.66 $17.25 SL 9792210 CEMENT MASON $43.94 $46.39 SM 9704845 COLLEGE SECURITY SPECIALIST $31.68 $34.89 SP …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-and

Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)

… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuel

Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)

… $7,250 (23 percent) were not properly approved, documented or necessary. Key Recommendations Revise the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative

City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)

… took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not … goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) … C includes our comments on issues raised in the IDA’s response letter. … City of Albany Industrial Development …

https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65