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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … also identified $49,493 which has not been turned over to the Office of State Comptroller as abandoned property even … The supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Groton Central School District , Herricks Union Free School District and the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … proper disbursement procedures including procedures to ensure that all disbursements have proper supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329CUNY Bulletin No. CU-407
… Purpose To explain procedures for entering payments into the Time … page. Affected Employees Eligible CUNY employees who elect to participate in the Health Benefits Buy Out Waiver Program … Pay Period 7L/8C Agency Payment Processing Instructions To pay eligible employees, use the Earn Code HBB and enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-407-cuny-health-benefits-buy-out-waiver-program-payment-cycleCUNY Bulletin No. CU-276
… processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees … or the “HOME” address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D … processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-275
… processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. Affected Employees … HOME or the HOME address is blank and (State) is equal to NY. Control-D Control-D report NPAY771 (Time Entry Payment … processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-275-prepaid-legal-service-benefit-cuny-employeesCity of Amsterdam – Recreation Department (2023M-29)
… maintain inventory records for the beverage events . As a result, there is a substantial risk that not all … program were $12,014; only $5,213 was collected, resulting in a projected revenue shortage of $6,801 for the summer … maintain any support for the number of beverages sold . In addition, cash from the sales was periodically placed in a …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Cheektowaga Central School District - Capital Project Management (2022M-90)
… for. As a result, voters were not afforded the opportunity to approve or reject the added work. Without the additional … did not ensure change orders were submitted timely to the New York State Education Department (SED) for … competition through bids when required, or request quotes to provide assurance the District is receiving the lowest …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Town of Shelby – Financial Management (2012M-206)
Town of Shelby Financial Management 2012M206
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… seeing profitability and bonuses decline, adding further to the city’s budgetary pressures. “The city’s economic … fragile and relies on the city and state working together to address these challenges. The mayor identified … and savings in his budget. Still, more can be done to incorporate recurring costs, including those to help …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the … a combined $13.2 million over the five-year period) to help finance the next years’ operations, District officials actually used less than $5.3 million to fund District operations. Additionally, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Delhi - Highway Department Leave Records (2020M-53)
… not being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… at $13,700. The Mayor did not require department heads to track their time worked or to submit leave requests for taking time off, and the Council … $4,900, respectively. In addition, the City paid $59,500 to provide health insurance for two Council members without …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … June 1, 2011, to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology and online banking for the period of June 1, 2011, to September … policies and procedures to provide guidance on how the Village’s electronic data is backed up. Routinely …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … rents and property taxes. Village officials have attempted to mitigate the inherent internal control weaknesses of a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Comptroller DiNapoli Releases Municipal Audits
… of the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at … least 45 percent of the next year’s budgets and no reserve funds were established. In addition, the town has nearly $605 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … with them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a … in compliance with the law. The Board has not adopted an online banking policy that defines the process for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88