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State Comptroller DiNapoli Releases Municipal & School Audits
… 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists of claims …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Central School District – Employee Benefit Plan Forfeited Funds (Saratoga County) District officials were not aware … Assistance Program administrator did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not ensure the forfeited funds were returned, the funds were not available for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Marathon … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… an excessive level of unassigned surplus fund balance in the general fund with balances ranging between $839,530 … was $509,000 while the village had over $1.1 million in surplus funds available at the end of 2022-23 to use … were on hand. The last physical inventory was completed in 2017 and officials only updated the district’s asset …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… claims to be paid. In addition, district officials used a debit card to pay for 60 purchases totaling $6,840 that were not … were safeguarded. As a result, the former treasurer was able to misappropriate $64,972 of company funds from January …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… charge, resulting in a loss of collectible town revenues. Pembroke Central School District – Investment Program … investments or formally solicit interest rate quotes. Pembroke Central School District – Extra-Classroom Activity … requirements during the audit period totaling $314,619; 10 purchases totaling $57,898 which were subject to the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Gates Fire District – Board Oversight of Long-Term Planning (Monroe County) The board and district officials did not properly plan for the district’s long-term financial and capital needs which inhibited the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… transactions without oversight North Babylon Union Free School District – Online Banking (Suffolk County) Auditors determined that … banking activities did not receive cybersecurity awareness training. The district’s acceptable use policy was …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… were not recorded on the district’s original asset list and 18 assets worth $25,022 did not have asset tags, as required. Twenty-five disposed assets were not removed from the district’s original asset list. Also, officials … fiscal years by approximately $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1715
… 2019. To access this notice, visit the Internal Revenue Service website at https://www.irs.gov/pub/irs-pdf/n1036.pdf … The limit has increased to $19,000. Please refer to Payroll Bulletin No. 1700 for additional information. Pre-Tax … OSC continues to use the Percentage Method on an Annual payroll period for income tax withholding purposes (for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1715-summary-tax-related-changes-2019Unified Court System Bulletin No. UCS-267
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … Ineligible Employees 88 New York City Judicial Staff CT Background Chapter 98 of the Laws of 2017, which … and Unrepresented employees (BU’s 86, 88, CT). Effective Date(s) The Location Pay and Location-Mid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midChenango Forks Central School District – Nonresident Tuition (2020M-69)
… Determine whether Chenango Forks Central School District District officials properly identified and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Andes Joint Fire District – Financial Activities (2020M-158)
… Comply with New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not … supporting documentation for seven disbursements totaling $1,194 and evidence it audited claims totaling $15,632. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Town of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… that sufficient documentation was maintained to verify the calculations of certain retirees’ contributions. Key … Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Village of Lyons Falls - Board Oversight (2018M-174)
… as periodic reviews of bank reconciliations, payrolls, trial balances, and water and sewer adjustment reports. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
… disbursements were adequately supported, properly approved and for School-related purposes. Key Findings The Board did … reviewed, 207 check disbursements, totaling $176,847, and 274 debit and credit card transactions, totaling $84,672, did not have … disbursements were adequately supported properly approved and for Schoolrelated purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Brewster Central School District - Professional Services (2019M-235)
… To determine whether the District procured professional services in accordance with Board policies and applicable … officials did not seek competition for professional services from three of the 10 professional service providers … with the purchasing policy when procuring professional services. District officials should: Conduct a periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210