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Comptroller DiNapoli Releases School District Audits
… found that district officials did not seek competition by obtaining oral or written quotes for 18 of those purchases … all overdue accounts were invoiced in a timely manner. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Local Sales Tax Collections up 10.2% in Third Quarter of 2022
… Local government sales tax collections grew by 10.2% in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. Total sales tax … government financial records, track state contracts, and find commonly requested data. … Local government sales tax …
https://www.osc.ny.gov/press/releases/2022/10/local-sales-tax-collections-up-10-point-2-percent-in-third-quarter-2022West Nyack Fire District – Claims Processing (2014M-259)
… of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village … justices did not routinely submit monthly reports to the state Justice Court Fund. Seymour Public Library District – …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsDelaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Tonawanda – Recreation Fees (2017M-133)
… a population of approximately 74,000. The Town is governed by an elected five-member Town Board. Operating budget …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… for non-property tax revenue estimates, or estimated fund balance. Furthermore, the monthly reports provided by the …
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)
… has a population of approximately 112,000, is governed by an elected 15-member Board of Legislators. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The County’s Department …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The County of Herkimer is located in central New York State and had a 2010 population of 64,519. The County is … review the DMV account and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … Village of Waterloo for water and sewer services provided to the Town. Key Recommendations Develop and adopt written procedures to govern separation payments. Ensure that reserves are …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… unrestricted fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… 11 schools with approximately 7,800 students, is governed by an elected seven-member Board of Education. Budgeted … five days of personal leave instead of the four allowed by their collective bargaining agreement (CBA). We found that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Schuylerville Central School District – Fund Balance (2016M-113)
… schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Clinton – Financial Management (2014M-316)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain … taxes and water and sewer rents. Pay only the claims that have been audited and approved for payment by the Board, …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an appointed five-member Board of Directors, facilitates …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesGeneva Housing Authority – Cash Receipts (2015M-160)
… which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a written claims audit …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12