Search

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was … purchase cost of approximately $93,000 that we selected for review, four laptop computers with a purchase cost … also contained one or more of the following exceptions: For all 90 capital assets reviewed, certain key information …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Scio Central School District – Capital Assets (2024M-45)

… and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of … cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … Develop and adopt policies and procedures regarding the daily lottery activities and ensure that only the … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

State Comptroller DiNapoli Releases School District Audits

… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden … a result, officials did not maximize interest earnings for the district. Auditors determined officials did not develop … rates. Officials earned interest totaling $246,431 during the audit period, however, they could have earned an …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal Audits

… In fact, the tax collector’s records were insufficient to determine whether she deposited money in a timely manner. …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… announced his office completed audits of the Village of Cambridge , Town of Fishkill , City of Mechanicville and the Ramapo Catskill Library System … is being spent appropriately and effectively.” Village of Cambridge – Payroll (Washington County) Employees received …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2

Resources for Local Officials

… Comptroller [pdf] Constitutional Debt Limit Cost-Saving Ideas Ethics Fire Districts Industrial Development Agency …

https://www.osc.ny.gov/local-government/resources/resources-local-officials

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… and science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset … on the inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets … included two of the 34 assets) with combined purchase prices of almost $14,400 did not have a location, or had an …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Village of Ocean Beach – Credit Card Usage (2022M-206)

… the Village’s credit cards. We reviewed all 3,108 credit card transactions paid during the audit period totaling … packets. $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a … warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from restaurants, and $66,343 …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!