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Comptroller DiNapoli Releases Municipal Audits

… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no … money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0

Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)

… building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August … of its building financed at a 20 percent interest rate. We found that the building was acquired and renovated …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual

Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)

… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight … invoices, or bills attached to the claims, taxpayers do not have any assurance that these monies were used for …

https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252

Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)

… Purpose of Audit The purpose of our audit was to examine purchases … Charter School is located in the City of Syracuse in Onondaga County. It is governed by a Board of Trustees that has five …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Village of Waterford – Board Oversight (2022M-70)

… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Medina Central School District - Tax Collection (2019M-151)

… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Gloversville Enlarged School District - Claims Auditing (2019M-244)

… auditor should: Audit and approve claims before payment in accordance with New York State Education Law (Education …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244

Village of Bloomingburg - Financial Operations (2019M-246)

… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Sodus Center Fire District – Board Oversight (2017M-108)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… amount of outstanding tickets or consider alternatives to increase collections. Key Recommendations Adopt policies and … rate and review aging reports for outstanding tickets. To increase collections, consider license plate readers, …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

School Tax Relief (STAR) Program (2012-MS-6)

… review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. … Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. Local …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6

Selected M/WBE Purchases by Various Facilities

… decisions. These enterprises must also be authorized to do business in New York State and registered under the … Department's M/WBE program goal was to direct a minimum of 10 percent of its discretionary purchase amounts to minority-owned …

https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilities

Unified Court System Bulletin No. UCS-268

… 10983, 10984, 10986, 10989, 10993, 10994 Note : The Zip code criteria is only applicable to members of District … Council 37. Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits including … the Earnings Codes: Union Bargaining Units Value Earnings Code District Council 37 SK $107.00 PL3 CWA, Local 1180 SD …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucs

CUNY Bulletin No. CU-435

… by SEIU-Local 300 in Bargaining Unit S6. Note : The Zip code criteria is only applicable to members of District … 2011 (Institution) Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits including … the Earnings Codes: Union Bargaining Units Value Earnings Code District Council 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employees

IX.7 Overview – IX. Federal Grants

… individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, … The Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer Contracts (CA), Project … or for which federal approval will be obtained at a later date. Two additional enhancements for onboarded agencies are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overview

MWBE Report 2017-2018 Fiscal Year

In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo

https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdf

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

… and itemization are provided and that payment is for proper district purposes. The auditor must report … decide not to hire, the board must assume responsibility for auditing all district claims itself. Who qualifies Candidates for the position must should have or be able to obtain …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor