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Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Hermon-DeKalb …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. Village of Arkport – Information Technology (Steuben County) … did not enter into a written agreement with the IT vendor for services provided to the village. Auditors also found … retroactive buyout payment of $2,000 for 2016. Madison County – Claims Audit and Payment Process Auditors …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … $100,000 of purchases that were not publicly advertised for bids or purchased through state or county contracts. In … department. If the county imposed certain allowable fees for probation supervision and drug screening, the probation …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… plan. New York Mills Union Free School District – Procurement (Oneida County) District officials did not always … bidding. Officials also did not comply with the district’s procurement policy. Auditors determined the purchasing agent did not effectively perform her procurement duties. In addition, officials did not always …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Cost-Saving Ideas: School District Auditing – Audit Committee
… audit committee You must select an audit committee unless your district has fewer than eight teachers. The committee … of the two a district resident or nonresident Who does not qualify District employees Persons connected with …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeVillage of Nassau – Budgeting (2018M-3)
… financial plan. Key Recommendations Adopt budgets with realistic estimates for expenditures. Formulate a plan …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Brentwood Public Library – Leave Accruals (2018M-26)
… a total of 272 hours. The Library Director started 2016-17 with 84 hours of vacation leave and 14 hours of personal … Office employees’ leave accrual records for compliance with CBA terms and maximum leave balances and correct any …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… Background The New Hope Fire Department is affiliated with the Three Town Fire District in Cayuga County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298South Country Central School District – Information Technology Inventory (2017M-219)
… records to safeguard information technology assets for the period July 1, 2016 through June 30, 2017. Background … and operates six schools. Operating appropriations for the 2016-17 fiscal year totaled approximately $119 … maintain a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryTown of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, … timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. … Town of Lexington Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … receipts or prepare adequate accountabilities for all collections. The central treasurer made disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured goods and … use. Key Recommendations Revise the procurement policy to provide guidance on seeking competition for professional …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with law and District policy and to determine whether payments for goods and services were …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Erwin – Justice Court (2017M-266)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justices ensured receipts were … the Traffic Safety Law Enforcement and Disposition reports to identify Department of Motor Vehicle (DMV) reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings … Adopt budgets that include realistic estimates for revenues and expenditures. Reduce the amounts of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… Purpose of Audit The purpose of our audit was to determine whether the Town procured goods and services in … prepared monthly, whereby known liabilities are reconciled to available cash. … Town of Beekmantown Procurement and Town …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to approximately 3,060 residents over 45 square miles. … review the Treasurer’s monthly reports, including budget-to-actual reports and trial balances, or compare bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has approximately 140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… activities. The 2012 Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mNiagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. … Niagara County Golf …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308