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Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 … case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. Guyette, 44, was … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionState Comptroller DiNapoli Releases Municipal & School Audits
… and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects … water and sewer receivable control account balances to the total of the individual customer account balances. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Sales Tax Collections Grow by 1.5% in April Compared to Last Year
… Local sales tax collections in New York state increased by 1.5% in April compared to the same month in 2022, … DiNapoli said. “April collections were likely affected by a number of factors, including lower gas prices and … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-local-sales-tax-collections-grow-1.5-percent-in-april-compared-last-yearState Comptroller DiNapoli Releases School District Audits
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. Lynbrook … were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School … loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: February Local Sales Tax Collections Down 4.2 Percent; Year Over Year Decline Narrows
… Overall sales tax collections for local governments declined by 4.2 percent … said. “The pandemic has taken a toll on statewide sales tax collections during the past year. New York’s local … reopening.” All regions in the state experienced sales tax collection declines for February, ranging from 0.1 …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-february-local-sales-tax-collections-down-42-percent-year-over-year-decline-narrowsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … Management (Allegany County and Cattaraugus County) The district’s financial reserve plan states that the … that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … filed. The required annual independent audit of the district’s financial records was not performed since 2012, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Grew by 14% in October
… Local sales tax collections in New York state increased by 14.1% in October compared to the same month in 2021, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-local-sales-tax-collections-grew-14-octoberState Comptroller DiNapoli Releases Audits
… over time and attendance for public safety officers. In a follow-up, auditors found that York College officials have … Improper Fee-for-Service Payments for Services Covered by Managed Care (2017-S-74) Medicaid made over $36 million in … or construction phase within two to four years of being awarded funding. HHAP completed or scheduled monitoring …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Sullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the County’s timekeeping system for … 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some employees … Establish policies and procedures to ensure employees have appropriate ETS access rights and prohibit employees …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Hook and Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Pupil Personnel Services Department for the period July 1, 2014 through February 29, 2016. Background The Southampton … District, which operates three schools with approximately 1,695 students, is governed by an elected seven-member Board … documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsLake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … Findings The Business Manager prints signed checks prior to the claims auditor’s audit and approval of the … Recommendations Only print signed checks after the claims have been audited and approved by the claims auditor. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Chatham Central School District – Financial Condition (2015M-161)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District includes the Town and Village of Chatham and the Towns of Ghent, Canaan, Austerlitz, Kinderhook and New Lebanon, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and … The Greece Central School District is located in the Town of Greece, Monroe County. The District, which operates 17 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greenlawn Water District – Accounting Records (2015M-231)
… to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. … elected three-member Board of Commissioners. Expenditures for 2014 totaled approximately $5.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview