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State Comptroller DiNapoli Releases Municipal Audits

New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … and county treasurer within the timeframes established by state law. As a result, funds were not provided to finance … in a timely manner. The tax collector did not remit taxes to the town supervisor at least weekly, as required by …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… to credit cards. The District’s capital asset policy does not provide adequate guidance regarding appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board

Emerging Manager Definition and Life Cycle

… a Universal Definition and Life Cycle Stages to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the program, independent of asset class considerations. … Majority owner-managed Verifiable successful track record in the proposed strategy Manager orientation towards …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycle

Comptroller DiNapoli Releases Municipal Audits

… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Alton Fire … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 through April 30, 2014. … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in … bylaws. Key Recommendations Seek legal advice regarding reimbursement from Department officials for the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

Early Childhood Education Center – Compliance With the Reimbursable Cost Manual

… of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by counties … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about $2.8 million in reimbursable costs for the rate-based special education …

https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual

Schoharie County – Stream Restoration Project and Contract Process (2015M-87)

… officials’ oversight of the Stream Restoration Project and the overall contract process for the period January 1, … Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is … Board did not provide adequate oversight of the planning and execution of the Project and did not ensure that the …

https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …

https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236

Putnam Valley Central School District – Financial Condition (2016M-135)

… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … taxes to pay retirement, tax certiorari and liability claim expenditures from the annual operating budget. When …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)

… is backed up. Routinely generate and review the financial system audit logs to monitor user activity, including the …

https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-online

City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …

https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30

State Comptroller DiNapoli Releases School District Audits

… School District – Financial Management (Genesee County and Wyoming County) Auditors determined that while the board and district officials used $3.1 million in excess reserve … Internet security awareness training. Find out how your government money is spent at Open Book New York . Track …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

Selected Employee Travel Expenses

… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these … at the Department Taxation and Finance with outliers in the areas of train fare, fuel and other miscellaneous … for one employee who separated from the Department in February 2011. We performed further audit testing and …

https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0

Review of Travel Card Expenses

… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … actual, necessary and reasonable business expenses for employees traveling on official State business. We … This matter has been referred to the Albany County District Attorney’s Office for further investigation. Key …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expenses

Weedsport Central School District – Financial Management (2016M-94)

… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94