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State Comptroller DiNapoli Releases State Audits
… the three calendar years ended Dec. 31, 2013, Easter Seals NY claimed $688,543 in ineligible costs for its rate-based … been partially implemented. Department of Transportation (DOT): Railroad Bridge Inspection Program (Follow Up) … audit report issued in December 2013 determined that DOT was not sufficiently monitoring whether the railroads …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Keene Central School District – Transportation State Aid (2021M-63)
… officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings … officials did not apply for all applicable transportation aid in a timely manner and were at risk of losing $20,513 for … The District did not properly file for transportation aid for seven buses. However, after we identified the risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overNiagara Falls Water Board – Financial Management (2015M-141)
… January 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit … appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141CUNY Bulletin No. CU-113
… of the affected employees on the Auditor Correction Report. Payback of Salary Previously Withheld Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… confirm the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not … policies and procedures outlining the actions to be taken when loans are delinquent and other terms of the agreements …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overNiagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… not supported. Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mAccounts Payable Advisory No. 25
… of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationCarle Place Union Free School District – Network User Account Controls (2022M-121)
… – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials established … Determine whether Carle Place Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsSaranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Circleville Fire Company – Selected Financial Activities (2013M-391)
… does not include a section for bills paid prior to meeting. Key Recommendations Ensure the Treasurer documents … and provide the reports to the members at each monthly meeting. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Free Public Library is a school district library located in Suffolk County and is governed by the Board of Trustees … balance and develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Establish …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mState Agencies Bulletin No. 1978
… is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees … (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for ORP and VDC Tier 6 plan participants. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedComptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling approximately $214,000. In …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Little Falls – Financial … for their lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0