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State Comptroller DiNapoli Releases State Audits
… issued: State Education Department (SED): Selected Aspects of the Migrant Education Program (Follow-Up) (2016-F-9) An … documents in a timely manner; and a significant portion of the Migrant Education Tutorial Services faced challenges … the problems identified in the initial report. Several of the strategies the program plans to implement are …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… electronic payments or financial system user access. As a result job duties were either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … Officials also did not document eligibility procedures when authorizing take-home vehicles, including the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … business administrator, while familiar with the district’s asset policy and procedures, did not comply with them. Had … finances. The treasurer did not: properly account for fund balance within each village fund or establish capital …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… none of these clubs maintained sufficient documentation to determine how much was collected or that receipts were … days after the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements totaling … and have initiated or indicated they planned to initiate corrective action. … Determine whether all …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mMandatory Contributions – Enhanced Reporting
… covered under RSSL Article 15, as modified by Chapter 18 of the Laws of 2012; and Most PFRS Tier 6 members covered under RSSL … Member Contributions page . You should maintain a record of a member’s contribution rates with your payroll records …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Springfield – Accounting Records and Reports (2020M-175)
… with the necessary financial reports and information to properly oversee Town finances. During our audit period, … software or provide the Board with detailed monthly budget-to-actual reports. File the annual financial reports (known … the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Monticello – Records and Reports (2020M-104)
… and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real … tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three … annual financial reports, constitutional tax limit (CTL) forms and adopted budgets were not filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Knox – Town Clerk (2020M-72)
… accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. … prepared monthly, whereby known liabilities are reconciled to available cash. Perform an adequate annual audit of, or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Schuyler Lake Fire District – Financial Activities (2022M-191)
… (Board) established controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets . The Board did not: Establish adequate … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… complete report – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the District’s financial condition. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionCity of Fulton – Capital Projects (2021M-184)
… for completed projects. Key Findings Officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue estimate for … of past due amounts. Consider providing adequate resources to cover potential salary increases. … Village of Monticello …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit and control of … The use of the Enterprise Services Automation module to improve project management. The implementation of Real Estate and Asset Management modules. Guide to Financial Operations REV. 09/14/2015 … In 2009 New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Milo – Financial Condition (2020M-172)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) … fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … initiate corrective action. … Determine whether the Town Board Board effectively managed the Town of Milos Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Marcy – Justice Court Operations (2020M-166)
… clerk (clerk) properly handled or made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) … 40 tickets tested. Ensure the Court was using the most up-to-date and secure recordkeeping software. Key … timely manner. Upgrade the Court’s recordkeeping software to the most current and secure version. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mVillage of Port Dickinson – Capital Asset Accountability (2023M-68)
… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Huntington Union Free School District – Online Banking (2022M-178)
… that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178