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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … needed and not used to fund District operations. Review all reserves currently established and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Wayne County Water and Sewer Authority is an independent public benefit corporation located in Wayne County. The …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and … bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mMiddletown Enlarged City School District – Financial Condition (2017M-245)
… purpose of our audit was to determine whether the Board and District officials effectively managed the District’s … City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in Orange County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately … operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … month’s activities. Key Recommendations Ensure that all claims have appropriate supporting documentation, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… aid is applied for in a timely manner. … Romulus Central School District Financial Condition Management and State …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action. Appendix C includes our comments on issues raised in the IDA’s response letter. … City of Albany Industrial …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides fire protection services to Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Comptroller DiNapoli Releases Municipal Audits
… town supervisor or county treasurer each week, as required by law. The clerk also did not always deposit clerk fees … all employees responsible for cash collection, as required by the agency’s written procedures. In addition, officials …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0More About This Retirement Plan – New Career Plan
… 6 Police and Fire Retirement System members covered by the New Career Plan. (There is no Tier 4 in the Police and Fire … benefits are provided by Sections 375-h and 375-i of the New York State Retirement and Social Security Law (RSSL) as enacted by the New York State Legislature. PFRS members employed by the city …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … June 24, 2014. Background The West Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town of Clarkstown. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … Obtain and review canceled check images to ensure that all disbursements are proper. … Warsaw Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and