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State Comptroller DiNapoli Releases Municipal & School Audits
… greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members employed by the district. For the 2021 calendar year, auditors found the district could …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. … operated, licensed, or certified by OPWDD and other state agencies. While facilities established practices for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while … expenditures, she did not provide them to the board for review and the claims auditor did not audit and approve … officials could not demonstrate that all charges were for school purposes. Auditors reviewed 170 credit card …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Administration and Monitoring of Financial Assistance to New York City Businesses
… sound commerce and industry through governmental action for the purpose of preventing unemployment and economic … financial assistance must provide a reason why, if not for the financial assistance provided by NYCIDA, the company … that address factors related to the projects selected for financial assistance. Specifically, NYCIDA did not: …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not include a tax overlay or provisions for potential salary increases from contract settlements. These issues could cause …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3State Agencies Bulletin No. 1350
… OSC has created a file of employees with taxable wages for 2014 and compared that information with SSA records using … code not checked Other SSN Deceased Contact the SSA office for more information Agency Actions Agencies must review the … and the SSA’s system are resolved by December 19, 2014. For employees identified with a Reason Why SSN Not Verified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedContract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment … a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … board did not perform an audit of the treasurer’s records for the 2011, 2012 and 2013 fiscal years until April 2014. … The treasurer did not obtain board and membership approval for all bills before paying them and did not retain adequate …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… payroll prior to disbursement, and ensure proper support is included. Comply with Local Finance Law when authorizing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawTown of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… was to oversight of the District’s financial operations for the period July 1, 2014 through September 29, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $25 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardVillage of Stamford – Claims Audit (2022M-197)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Saugerties Central School District – IT Asset Management (S9-22-05)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… percent of the sampled assets were not properly accounted for. Specifically: Two iPads, with a total cost of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Comptroller DiNapoli Releases School District Audits
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Village of Fort Plain – Leave Benefits (2020M-101)
… establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit … and attendance records and leave request forms. Update the employee benefits policy (policy) and ensure all … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Village of Clayton – Claims Auditing (2021M-81)
… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the … of their solicitation efforts or justifications for not seeking competition, as required. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Wyoming County Probation Department – Restitution Payments (S9-20-4)
… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4