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Comptroller DiNapoli Releases Municipal Audits
… practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance … end of 2018. The Board appropriated fund balance ranging from $1.2 million to $1.4 million that was not used to … is automatically printed on the checks without any required prior authorization. In general though, deposits …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Town of Junius – Supervisor’s Records and Reports (2017M-168)
… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Orchard Park Central School District - Financial Management and Payroll (2018M-89)
Orchard Park Central School District - Financial Management and Payroll (2018M-89)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-orchard-park.pdfMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-mount-vernon.pdfAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-auburn.pdfWestbury Union Free School District - Financial Condition and Overtime (2018M-84)
Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
https://www.osc.ny.gov/files/local-government/audits/pdf/westbury.pdfSomers Central School District – User Accounts and Software Updates (2021M-153)
… information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of Murray – Capital Projects (2014M-086)
… for the water fund and not in a separate bank account as required by the Local Finance Law. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230City of Yonkers – Budget Review (B17-6-10)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate deficits … 2014. Chapter 55 of the Laws of 2014 requires the City to submit its proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of Berlin Central School District , Galway Central School District , Hudson Falls Central School … with fuel usage records. Galway Central School District – Fund Balance Management (Saratoga County) Although district …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsBroadalbin-Perth Central School District – Online Banking (2020M-144)
… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mComptroller DiNapoli Releases Municipal Audits
… and monitor the budgets for the general, water and sewer funds. As a result, total fund balance decreased …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … years' appropriations, exceeding the statutory limit. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and sensitive (PPSI) information. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Victor Central School District - Financial Management (2019M-62)
… realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials: … by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance that … fund balance was excessive. Overfunded two general fund reserves with balances totaling more than $1.3 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62