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State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… his office completed audits of the Albion Central School District , Blind Brook-Rye Union Free School District , Copenhagen Central School District , Eastchester Union Free School District , Middle …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1About this Report – 2023 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little Valley Central …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to … condition or safeguard district assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also provided the senior mechanic with …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… not maximize Medicaid reimbursements by submitting claims for all eligible services provided. Auditors reviewed … more than needed for the initial project and used the funds to make other non-voter approved renovations. The district also borrowed project funds early, resulting in about $89,000 in unnecessary …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… reasonable. The 2023 proposed budget includes county sales tax revenues of $261 million, which is a decrease of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… for K-12 education is expected to run through SFY 2024-25. In SFY 2021-22, $2 billion of federal COVID-19 recovery … levels for the same period. New York State Ranks Highest in Nation in Per Pupil Spending For the 2019-20 school year … year for which data are available, New York State led all states in per-pupil disbursements for public elementary …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationState Comptroller DiNapoli Releases Municipal Audits
… board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card … paid prior to board audit and approval, which could result in the district making improper or inappropriate payments. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… As a result, various department officials responsible for overseeing the contracts approved claims totaling … documentation from county departments. Expenditures for one contract exceeded the agreed upon contract amount by … revenues by an average of $1.6 million annually for a three-year period. Delaware Academy Central School …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York … Revenue Funds Federal Special Revenue Funds are used to account for federal grants received that are earmarked for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Municipal Audits
… were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not always record fees accurately or deposit them … timely and reported accurately to the town supervisor. The clerk accurately recorded tax collections but did not always …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did not … from another audit report examining the town’s fund balance management (2019M-221) released in January 2020. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1406
… Purpose To inform agencies of the change in the New York City resident withholding tax … of the City of New York Background Recent legislation on New York City personal income taxes requires changes to … NYS-50-T-NYC (New York City Withholding Tax Tables and Methods) found on the NYS Department of Taxation and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1406-new-york-city-withholding-tax-changeState Agencies Bulletin No. 1619
… employees’ Form W-2 beginning in tax year 2018. Deduction Refund Processing Refund requests for an erroneously processed Paid Family … The email subject line should state “Paid Family Leave Refund Request.” The Agency Payroll Officer should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Comptroller DiNapoli Releases Municipal Audits
… all PILOT agreements were properly billed, collected and distributed. Sixteen of the 62 bills reviewed were … tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process that … in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-audits