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State Comptroller DiNapoli Releases School District Audits
… (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier and …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… were not provided with IT security awareness training. Mount Sinai Fire District – Financial Condition and Price …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… exceed the 4 percent limit by an annual average of 9 percentage points, or approximately $2 million. The … surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … not properly filed. The required annual independent audit of the district’s financial records was not performed since …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… accounts. Lansing Central School District – Procurement (Tompkins County) District officials did not always seek … allowed a third-party administrator to access a district bank account. The board’s online banking policy dated April … Trumansburg Central School District – Procurement (Tompkins County) District officials did not always ensure …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… $125,028 in travel expenditures. District officials made 107 purchases totaling $163,233 without an approved purchase …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a … when collections accumulated to more than $250. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsSherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board … determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… District – Reserves Management (Westchester County) As of March 31, 2019, the school district reported four general … historical expenditures and planned use and found three of them (capital, retirement and employee benefits) to be … years, auditors found the tax certiorari reserve balance of $6,211,404 was sufficient to cover at least eight years of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Brentwood Union Free School District – Information Technology (2023M-83)
… ensured computerized data was safeguarded by monitoring network user accounts, providing network users with information technology (IT) security … District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83State Comptroller DiNapoli Releases School District Audits
… and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… 30, 2014. Background The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within … Limestone Volunteer Firemen Inc Controls Over Financial Activities 2014M219 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Comptroller DiNapoli Releases Audits
… in real property taxes were not collected. New York Racing Association (NYRA): Capital Program Revenue and Expenses … progress in addressing the issues identified. New York Racing Association: Financial Condition and Selected Expenses …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… and approved before payment. During the audit period, 45 debit card transactions totaling $24,405 were not audited and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… They also did not issue requests for proposals for six of 10 professional services providers that were paid … not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Newfane Central School District – Financial … County) The board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Cost-Saving Ideas: School District Auditing – External Auditor
… It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the … practice in New York State; have or develop expertise in district financial operations, pertinent statutes and … that the individual or firm is independent of the district as defined by Generally Accepted Government Auditing …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTuckahoe Common School District - Financial Condition (2018M-191)
… balance from fiscal years 2014-15 through 2016-17 that was not needed to fund operations. Overfunded three of the five reserves. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-audits