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Comptroller DiNapoli Releases School and Municipal Audits
… totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City … million, even accounting for the numerous cost-savings and avoidance measures, including personnel layoffs, recently … of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials do not …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsNew Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… City Park Union Free School District is located in the Towns of Hempstead and North Hempstead in Nassau County. The District operates four schools with … Key Findings The District overestimated expenditures in its adopted budgets and then used $3.5 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialTown of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Brighton Memorial Library – Board Oversight (2015M-116)
… Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The Library, which received its charter from the State in 1951, is governed by a five-member Board of Trustees … to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116XVI.3.K Interim Reporting – XVI. Financial Reporting
… Policy References: National Council on Governmental Accounting (NCGA) Statement 1 GASB … State Comptroller to prepare certain financial statements on an interim basis. Process and Document Preparation: … and/or errors. Revenues - The treatment of revenues on an interim basis are discussed in the appropriate revenue …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateWestmoreland Central School District – Financial Condition (2014M-283)
… through June 30, 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, … Westmoreland Central School District Financial Condition 2014M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … in place for addressing consumer complaints and performing price accuracy tests. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… over cash receipts recorded in the system or the cash register and stated that one employee was required to count … compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish comprehensive … receipts collected and compare the total with the cash register tapes. Compare the amounts collected as recorded in …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… the Office of the State Comptroller in bringing about this arrest. The highest standards must apply in public service …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Columbia County , Orleans County , Rutland Fire District , … their money is being spent appropriately and effectively." Columbia County – Procurement (2017M-249) The county has … P DiNapoli today announced his office completed audits of Columbia County Orleans County Rutland Fire District Village …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Schuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli: Comcast Agrees To Disclose Political Spending
… York State Comptroller Thomas P. DiNapoli announced today a shareholder agreement with media and technology company … made with corporate funds. In December, as trustee of the New York State Common Retirement Fund (Fund), DiNapoli … as well as payments used for political campaigns to trade associations and political action committees. “The New …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingOpinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45Standardized Forms – Travel and Conference Expense Management
… audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic … format may facilitate a timelier filing of these forms. A travel reimbursement form should request information … of the information presented on the form. Sample travel forms can be viewed at the Office of the New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is responsible for … education programs and for providing children and family services. The County is governed by a 23-member Board of … Ulster County Department of Social Services Preschool and Children and Family Services Units …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyJohnsonville Fire District – Claims Processing (2017M-190)
… and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190