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State Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Accounts Payable Advisory No. 54
… available for lease vouchers Reference: Guide to Financial Operations (GFO), Chapter XII, Section 8.H – … by email at [email protected] to request mass approval functionality. … New section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalNew York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… State of the State message outlined a strong agenda for New York as we navigate through unprecedented challenges. I commend the Governor for his emphasis on beating the COVID-19 pandemic and on … the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateRetroactive Payments – Legacy Reporting
… payments paid to members who already are receiving retirement benefits or disability benefits, or for whom we have paid a death benefit. You must inform us in …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-paymentsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for improvement … No authority to create a claims auditing position. City May be the governing board, if provided for in the city …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Fourth Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York state New York City and their major public authorities during the fourth quarter of 2023
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Fourth Quarter
… The anticipated sales in the fourth quarter compare to past planned sales of $8.69 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterVillage of West Hampton Dunes – Financial Operations (2013M-390)
Village of West Hampton Dunes Financial Operations 2013M390
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Valhalla Union Free School District – Financial Condition (2015M-333)
… two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the … and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Crown Point Fire District – Board Oversight (2024M-29)
… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Harborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 43 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Town of Putnam – Accounting Records and Reports (2022M-188)
… not reliable. Real property tax revenues were overstated by a total of $782,864 in the general fund and understated in … Cash balances in the general fund were understated by $69,968 and highway fund cash balances were understated by $54,570. The Board did not annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Holland Central School District – Claims Audit (2021M-210)
… or planned to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210City of Yonkers – Information Technology (2017M-86)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is governed by an … security training. Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Cicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58