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Comptroller DiNapoli Releases Municipal Audits
… that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations (2019M-102) Key duties over water and sewer operations such as billing, collecting, entry … (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0NYS Common Retirement Fund Reports Third Quarter Results
… 2019, with an estimated value of $225.9 billion, according to New York State Comptroller Thomas P. DiNapoli. “A strong upswing in the markets to close out 2019 boosted the Fund’s returns in its third … the nation. The Fund's fiscal year ends March 31. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsComptroller DiNapoli Releases School District Audits
… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … appropriated $225,000 of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and update the district procurement policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-314
… benefit payment in October 2007: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX … Earnings Code Teamsters, Local 237 SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $72.28 PL1 SEIU, Local 300 S6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesTown of Victory – Justice Court (2013M-66)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, … of the Town Supervisor and four Board members. The Court collected $35,265 in fines and surcharges during our … of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Cost-Saving Ideas: Justice Court Consolidation Process
… with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint … with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint … with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Disapproved Current Justice …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… Background Our initial audit report, which was issued on December 23, 2010, examined whether the MTA (1) has … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followLongwood Central School District – Overtime (2021M-126)
… Board of Education (Board) did not adopt written policies to ensure that all overtime hours worked were pre-approved, … in writing. Officials did not maintain documentation to justify compensatory (comp) time earned. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesTown of Freedom – Financial Management (2021M-191)
… realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the Town maintained unreasonable fund balance levels, which ultimately resulted in a …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Long Lake Central School District – Capital Project (2021M-183)
… contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Lake Pleasant Central School District – Claims Auditing (2021M-202)
… have been audited and approved. Except as specified in Appendix A, District officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Copiague Fire District – Credit Card Purchases (2019M-98)
… findings in our report. Appendix B includes our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Town of Stanford – Financial Management (2021M-130)
… decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year … data or known trends. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Spackenkill Union Free School District – Professional Services (2021M-89)
Determine whether Spackenkill Union Free School District District officials sought competition for the procurement of professional services and entered into written agreements with service providers
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Irvington Union Free School District – Fixed Assets (2022M-89)
… kitchen appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use … Board of Cooperative Educational Services BOCES officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services