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Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Averill Park Central School District - Payroll (2018M-255)
… salaries and wages were accurately paid. Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not always certifying payrolls prior to … his review date. Continue to use payroll change reports. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116State Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… together to voice the sorrow and the anger that we still carry, to mourn the victims of the attacks, and to honor the …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksClyde-Savannah Central School District – Network Access Controls (2020M-122)
… access the District’s network. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Accounts Payable Advisory No. 58
… Unique Invoice Number Requirements Reference: Guide to Financial Operations (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the Statewide Financial System (SFS) … will prevent the agency from submitting the voucher until it enters a unique invoice number. In such instances, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsBedford Central School District - Information Technology (2018M-164)
… Bedford Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Refunds – Divorce and Your Benefits
… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the …
https://www.osc.ny.gov/retirement/members/divorce/refundsCarthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Comptroller DiNapoli Statement on Rosh Hashanah
… to celebrate, we have time to reflect on last year and look forward to the new year. Rosh Hashanah is a time of sweetness and joy, and I would like to take this opportunity to wish all of my friends in …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahWainscott Common School District - Financial Condition (2018M-237)
… or other known trends. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Accounts Payable Advisory No. 11
… payment crediting and may result in Card deactivation. Bulk load agencies that have the ability to affect the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankVillage of Little Valley – Capital Project Management (2020M-129)
… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently … WWTP project but could have better managed certain aspects of the project. The Board developed a financial plan that …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Northern Adirondack Central School District – Financial Condition (2020M-51)
… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Broadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the BroadalbinPerth Central School Districts District Board and District officials ensured online banking transactions were appropriate and information was secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144Town of Summit – Town Clerk (2024M-51)
… of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk … $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section 27 which … during our audit period. These procedures serve to document the status of money held by the clerk and enable the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… More real property taxes were assessed than necessary to fund operations each year. The Board failed to hold budget hearings before April 15 each year (from two … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5