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State Comptroller DiNapoli Releases Municipal Audits
… found the reviewed purchases followed the district’s purchasing policy, were adequately supported, and approved … or capital plans. As a result, the board’s ability to know what effect financial decisions would have on future fund … lack important components such as identifying who is authorized to process online banking transactions or …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… federal aid may also mitigate some risk of stress in the near term. DiNapoli’s report is based on districts that filed … and were not included in the report. The recently formed Boquet Valley Central School District in Essex …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressTravel Advisory No. 9
… : Taxability of Transportation Expenses Reference : Guide to Financial Operations, Section XIII.6 – Potential … of Assigning an Incorrect Official Station of the Guide to Financial Operations to clarify the Internal Revenue Service’s position on the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/9-taxability-transportation-expensesFiscal Stress Monitoring System
… more proactive. Read the System Basics [pdf] document to learn more. Search for a local government or school district. …
https://www.osc.ny.gov/local-government/fiscal-monitoringWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mNesconset Fire District – Length of Service Awards Program (2014M-317)
… serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly … Implement standards and procedures to ensure that points are not awarded to employees who serve as volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… January 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the … Lake View Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… card and travel expenditures were adequately supported and for legitimate District purposes. Key Findings Of the 279 … the claims. Two commissioners purchased vacation packages, for a conference in Florida, totaling $5,982 and charged an additional $1,095 for meals even though they received meal per diem allowances …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Town of Lancaster - Information Technology (2018M-114)
Town of Lancaster Information Technology 2018M114
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Westfield Academy and Central School District - Financial Management (2018M-67)
… as of June 30, 2017. The Board appropriated fund balance not needed to fund operations and overestimated … of approximately $2.7 million (6 percent). The Board did not adopt an adequate reserve fund policy and three reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mClinton Central School District – Payroll (2017M-252)
… Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 … of his review of their hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Herkimer Central School District – Financial Condition (2016M-68)
… approximately $22 million. Key Findings The Board did not adopt structurally balanced budgets or properly manage fund balance. The Board does not have a long-term plan in place but has hired a consultant … balanced budgets, consider the amount of fund balance available to appropriate during budget development and work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the … and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and … against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Otego-Unadilla Central School District – Financial Condition (2015M-245)
… is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of … 2014-15 that included $3.5 million of fund balance as a financing source. District officials are currently working on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Village of Hagaman – Claims Auditing (2022M-11)
… - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and … Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be … Determine whether the Village of Hagaman Village Board of Trustees Board ensured claims …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Granville Central School District – Medicaid Reimbursements (2021M-90)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible … revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Gold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by … to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Decatur – Town Clerk (2020M-58)
… The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue … or retain a public accountant to conduct an annual audit of the Clerk’s records and reports. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58