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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… manage district assets and ensure the treasurer maintained basic accounting records including adequate bank and debt … and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors conducted a follow-up …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Cost-Saving Ideas: School District Auditing – External Auditor
… the financial statements are in accordance with Generally Accepted Accounting Principles (GAAP). Hiring an external … is independent of the district as defined by Generally Accepted Government Auditing Standards (GAGAS). Who does not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCUNY Bulletin No. CU-369
… Purpose To explain procedures for entering payments into the Time Entry page. Affected … This bulletin explains procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleJericho Union Free School District – Financial Management (2016M-328)
… take appropriate action, in accordance with statute, to reduce excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Otego-Unadilla Central School District – Financial Condition (2013M-84)
… was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through March 10, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $73.6 million. Key … fund balance significantly exceeded the statutory limit for the last three completed fiscal years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and … Sandy Creek Central School District Cafeteria Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for … in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported by the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … with any outstanding debt, and more than $1.1 million in general fund reserves that exceeded reasonable needs of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsVillage of Richmondville – Disbursements (2012M-178)
… mitigating controls. Ensure that all the claims are listed on an approved abstract and audited by the Board, prior to payment, unless otherwise authorized by law. …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Comptroller DiNapoli Releases School Audits
… audits of the Brighter Choice Charter Middle School for Girls , Elmira City School District and Patchogue-Medord … effectively.” Brighter Choice Charter Middle School for Girls – Financial Operations (Albany County) The school … audits of the Brighter Choice Charter Middle School for Girls Elmira City Sc …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Olive – Claims Processing and Information Technology (2012M-223)
… internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. Background The … $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer … electronic transfers, which should authorize individuals to perform electronic transfers and require District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements … or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million reviewed, 225 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled … Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town checks …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41