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Comptroller DiNapoli Releases School Audits
… School District , Huntington Union Free School District , Ithaca City School District , Newfane Central School District … balance increased beyond the 4 percent statutory limit. Ithaca City School District – Financial Condition (Tompkins …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… and reported and that Company money was safeguarded for the period April 1, 2013 through November 24, 2014. … which comprises five elected members, is responsible for the Company’s overall financial management. During 2014, … sold at each fund-raising event are properly accounted for. … Town of Olean Volunteer Fire Company No 1 Inc Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overRochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Wolcott – Financial Management (2020M-131)
… laws governing the finances of the general fund tax bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … and expenditures in the appropriate funds. Adopt budgets with realistic estimates. Establish a written policy …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131East Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in … the payroll before it is processed. Develop a long-term plan that sets forth the Library’s financial objectives and …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Assessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 through July 31, 2011. Background …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesVillage of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an … each year, starting with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk County. The District, which operates eight schools … credit card maximum spending and account credit limits are in accordance with the limits authorized by the credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Warsaw Central School District – Financial Management (2016M-278)
… Purpose of Audit The purpose of our audit was to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Northeastern Clinton Central School District – Payroll (2016M-76)
… Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, Chazy and Mooers in Clinton County. The District, which operates four schools … the duties and responsibilities of each person involved in the payroll process, and monitor implementation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, … as required. The board did not perform an annual audit of 2020 records, as required. Town of Machias – Supervisor’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… remarks at the New York City Financial Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomState Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. … is not correct, agencies must submit corrections prior to November 19, 2021 . Requests for a gency name and address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Ocean Beach – Credit Card Usage (2022M-206)
… include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online retailer, $23,242 for furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 … fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the fiscal year ending May 31, 2014, the amount increased to $560,359. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and improved budgeting, continued reliance on fund balance to fund operations increases the risk of future deficits and … through 2017-18 budgets, however, $22 million was not used to fund operations. As a result, recalculated unrestricted …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. During our …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243