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State Comptroller DiNapoli Releases Municipal & School Audits
… agent’s electronic signature. City of Glens Falls – Sexual Harassment Prevention (SHP) Training (Warren County) SHP … in June or after from the training. Albany County – Sexual Harassment Prevention (SHP) Training (Albany County) Although … tested completed the training. Town of Hyde Park – Sexual Harassment Prevention (SHP) Training (Dutchess County) SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Town of Evans – Board Oversight (2016M-2)
… Purpose of Audit The purpose of our audit was to review management’s response to independent and external auditor reports for the period January 1, 2012 through September 29, … which has approximately 16,000 residents, is governed by an elected three-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Cuomo and the Legislature deserve credit for adopting another spending plan on time. My office will examine how … the state's debt burden and out-year finances. "Sadly, the chance to enact real campaign finance reform and publicly … Cuomo and the Legislature deserve credit for adopting another spending plan on time …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … the revolving loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingPrototype Accounting Report
Prototype Accounting Report
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/acctng_controld_prototype.pdfDiNapoli: 59 School Districts in Fiscal Stress
… monitoring system creates an overall fiscal stress score which classifies whether a district is in “significant … of 40 percentage points or more in their fiscal stress score. DiNapoli’s report also highlighted: Regions with the … cities later this year. The monitoring system does not score New York City. For a list of school districts in fiscal …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressBelleville-Henderson Central School District - Information Technology (2019M-128)
… and securing personal, private and sensitive information. The District did not have a disaster recovery plan. Sensitive … Develop written procedures for managing access to the network and financial application. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mRed Hook Central School District – Inventories (2023M-133)
Determine whether Red Hook Central School District (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/red-hook-central-school-district-2023-133.pdfNewfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology (IT) assets and computerized data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/newfield-2019-181.pdfNewfane Central School District – Financial Management (2020M-88)
Determine whether the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/newfane-2020-88.pdfTown of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Mount Morris Central School District – Financial Condition (2014M-328)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND … with the individual funds investing moneys not needed for day-to-day activities or to make payments in the money market … Although state funds are pooled in the STIP, separate accounting records are maintained to provide complete and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipWyoming County Court and Trust Funds (2020-C&T-2)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … to submit a report on an annual basis to the State Comptroller accounting for all money, securities and other … on the annual report sent to the State Comptroller’s Office as required. We identified one action for $28,204.84 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Fire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Rondout Valley Central School District – Fixed Assets (2023M-36)
… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36State Agencies Bulletin No. 292
… This bulletin supplements Payroll Bulletin 286 in relation to the processing and taxation of educational assistance … through the Central Accounting System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryDiNapoli: SED Oversight of Career Training Programs Falling Short
… to be at or above the state average salary (excluding NYC) for all occupations of $52,480; high-growth occupations … meet educational requirements while also accommodating CTE courses. The majority of locations (78 percent) visited said …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortDiNapoli Announces State Contract and Payment Actions for July 2015
… approximately 24,000 payments valued at $58.4 million. As the state’s chief financial officer, DiNapoli’s office … to provide current information about the number and types of contracts and payments by the state. This builds on his … for the neighborhood work project. Unified Court System - Office of Court Administration $10.5 million to The …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015City of Norwich - Capital Planning (2019M-88)
… and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88