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Tonawanda City School District – Financial Management (2016M-370)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … Key Findings The District appropriated fund balance to help finance operations, but it was not needed because the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370

Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)

… Purpose of Audit The purpose of our audit was to evaluate District controls over claims processing and … that the claims auditor received the necessary training to carry out the claims audit policy. A count of all stored …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and

Westhill Central School District – Procurement (2016M-182)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

Roosevelt Union Free School District – Competitive Procurement (2015M-234)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s procurement … Findings District officials did not consistently adhere to established policies and procedures and ensure that goods …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… Purpose of Audit The purpose of our audit was to determine if Village officials adopted adequate payroll … Recommendations Review and update the employee handbook to include guidance on timekeeping procedures and the accrual …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Johnsburg Central School District – Payroll (2014M-174)

… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial … District provides services and funds projects related to the conservation of soil and water resources, the …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over payroll and … by the Board or by establishing an Office of the Auditor to fulfill the claims audit function. …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36

Town of Hartford – Online Banking and Information Security (2016M-385)

… Purpose of Audit The purpose of our audit was to review online banking transactions and determine if the … accounting firm or any third party used for IT services to outline the Town's needs and expectations and level of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

Village of Shortsville – Board Oversight (2015M-5)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … or engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Cost-Saving Ideas: School District Auditing – Audit Committee

… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

State Comptroller DiNapoli Releases School District Audits

… adequate controls over the district’s user accounts to prevent unauthorized use, access and/or loss. Officials … control weaknesses were communicated confidentially to officials. Williamson Central School District – …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Caribbean Heritage Month Celebration

… — including New York’s own Shirley Chisholm, the first Black woman in Congress. Caribbean Americans come together …

https://www.osc.ny.gov/caribbean-heritage-month-2022

Comptroller DiNapoli Releases Municipal Audits

… and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no … billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate … Auditors also found that no one reconciles the billings to the medical services provided. Village of Palmyra – …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0

NYS 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 … reporting in 2009 as part of his ongoing efforts to increase accountability and transparency. Quarterly rates …

https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-results

Comptroller 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 … service fund although the funds had not been designated to pay debt. In addition, district officials improperly …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits

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