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Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… would extend the state’s Tuition Assistance Program (TAP) to eligible undocumented students. In 2013, Comptroller … million, an increase of less than two percent, if extended to undocumented undergraduate students attending City … the cost and impact estimates from the 2013 report. To read the op-ed, click here . … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actMcLean Fire District - Financial Operations (2017M-296)
… were filed. The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for taking prompt … reports are filed timely. The Board should continue to use the voucher system established as a result of our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Stafford - Procurement (2018M-134)
… Determine whether the Town used a competitive process to procure goods and services. Key Findings The Board has not … for the purchase of goods and services not subject to competitive bidding and consider lowering the amounts to encourage competition. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Clinton County - Separation Payments (2018M-44)
… [read complete report - pdf] Audit Objective Determine whether the County …
https://www.osc.ny.gov/local-government/audits/county/2018/06/15/clinton-county-separation-payments-2018m-44Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… report - pdf] Audit Objective Determine whether Recycling Center (Center) cash collections were adequately supported, recorded and remitted timely and intact (in the same form and amount …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … for awarding a contract once funding was approved. State Education Department (SED): Astor Services for Children …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School District Audits
… from 16 vendors totaling $131,276 that were not subject to competitive bidding requirements. Officials also did not … York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central School District – Claims … $1.2 million lacked adequate detail or were not submitted to the director of facilities for approval. Payments to …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsTown of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… funds from 10 cash advances totaling $19,997 were spent. The central treasurer made seven disbursements totaling … adequate documentation to support collections. Monitor the status of cash advances and prepare reconciliations to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
… did not maintain accurate accounting records and failed to file required annual financial reports for the last four … balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations … Treasurer files timely financial reports. Develop a plan to address the general fund’s declining fund balance and the …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or reduce … a more comprehensive reserve policy and review reserves to determine whether the balances are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Town of Carrollton – Justice Court Operations (2018M-21)
… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21XV.6.B Negative Payroll Balances – XV. End of Year
… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesVeterans Day Message from State Comptroller DiNapoli
… lives on the line and leaving family and loved ones behind to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now stationed in troubled regions around the globe … from modern day threats, we owe our liberty and prosperity to these brave individuals. Our soldiers have risked …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliRandolph Central School District - Financial Management (2019M-232)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 … appropriating the amount of fund balance that will be used to fund operations. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75South Jefferson Central School District – Payroll (2024M-31)
… salary and wage increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 … discrepancies, which we discussed with District officials, the employee salaries and wages reviewed were accurately … time records. There were no recommendations as a result of this audit. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Cost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper … tests and evaluates one or more areas of the district’s operations periodically; and prepares reports analyzing … from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorVillage of Mexico – Financial Management (2023M-170)
… [read complete report – pdf] Audit Objective Determine whether the Village … more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170