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Comptroller DiNapoli Releases State Audits
… tests did disclose 30 awards totaling $27,964 that school officials certified in error. Metropolitan … City Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, … City Department of Education’s (DoE) John F. Kennedy High School had poor controls over its general school fund bank …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. County of Putnam – Recreation and Golf Course Collections The … remit documentation and report collections accurately and in a timely manner. As a result, officials do not have …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Ardsley Union Free School … – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the district levied more taxes …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… The Alton Fire District is a district corporation of the State, distinct and separate from the Town of Sodus, located … Board of Fire Commissioners. The District’s 2015 general fund budget totaled $85,283. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Walden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… January 1, 2013 through December 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of Ithaca and Dryden, all located in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January … is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Hudson Valley Community College – Tuition and Fees (2016M-348)
… Purpose of Audit The purpose of our audit was to review the College’s … 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Humphrey Fire District – Financial Controls (2014M-37)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… with questionable permissions. Employees responsible for safeguarding the College website are not required to … officials. Key Recommendations Enforce written policy for managing network and system access. Ensure employees …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Half Hollow Hills Community Library - Fund Balance (2018M-127)
… [read complete report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund … fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… from the general fund that cannot be repaid are written off. Town officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… to initiate corrective action. … Mamaroneck Union Free School District ExtraClassroom Activities 2018M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95CUNY Bulletin No. CU-117
… the procedures for processing the June Uniform Allowance payment Affected Employees Campus Security Officers Campus … and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll register. The earn code description (Uniform Allowance CUNY) and the payment amount will be displayed on the employee's check stub …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… May 25, 2017. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … transportation State aid. … PalmyraMacedon Central School District Transportation State Aid 2017M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Junius – Supervisor’s Records and Reports (2017M-168)
… cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports to OSC and …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Lindley – Justice Court (2017M-270)
… Purpose of Audit The purpose of our audit was to determine whether … were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, … reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. … Town of Lindley Justice Court 2017M270 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270