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State Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized … used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay and paid five employees a … officials did not obtain board of education approval prior to disposing of vehicles, or promptly remove unused vehicles …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… of Audit The purpose of our audit was to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingState Comptroller DiNapoli Releases School Audits
… limit for the time between receipt and deposit. An audit test of 30 receipts included eight receipts that were held …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsTown of Schroeppel - Financial Records and Reports (2019M-187)
… whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports to allow the Board to properly … to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187DiNapoli Announces State Contract & Payment Actions for December 2014
… planning and implementation grants to Finn Academy, International Charter School of New York and Williamsburg … city of Schenectady for reconstruction of Erie Boulevard. Gaming Commission $8.6 million to DDB Worldwide … services. $357,000 to Taft Stettinius & Hollister LLP for gaming advisory services related to the selection of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Beacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Rockland County – Court and Trust Funds (2019M-45)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 … a report on an annual basis to the State Comptroller accounting for all money, securities and other properties …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of 2011 (Law). RNY power is to be allocated to businesses and not-for-profits …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. Background The Pine Valley Central School District (District) is located in several towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… 20 cash receipts totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Campbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases Municipal Audits
… East Hampton Housing Authority – Board Oversight (Suffolk County) The board and authority officials have not adopted … management was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although town officials consistently …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… of Audit The purpose of our audit was to determine if the District filed accurate and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … annual update document (AUD), as required, even though the accounting books were up-to-date and the Board received …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and controls over information technology for the period July 1, 2009 through January 23, 2015. Background The Tuckahoe Union Free School District is located in the Town of Eastchester, in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfNew Lebanon Central School District - School District Website (S9-19-37)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website, but certain financial information was not posted, … documents and audits with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Environment, Energy and Agriculture – 2021 Financial Condition Report
… the EPF: Provides an ongoing source of primarily pay-as-you-go funding to address the State’s environmental needs. … “Environmental Bond Act of 2022: Restore Mother Nature.” If approved by the voters, the ballot question would …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOpinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); … for fire protection on behalf of a fire protection district. A town is authorized to lease property for town …
https://www.osc.ny.gov/legal-opinions/opinion-92-16State Contract and Payment Actions in April
… Comptroller approved 1,450 contracts for state agencies and public authorities valued at $23.3 billion and approved … $11.9 million with Hudson Valley Electrical Construction Management Inc. to provide a TV radio system for various buildings at the …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-april