Search
State Comptroller DiNapoli Releases Municipal & School Audits
… legally permissible investment options, the village may have earned an additional $148,755 in interest earnings. … did not adopt the water and sewer rates that were charged to customers or audit the clerk’s records and water and sewer … for accuracy. As a result, officials and customers have no assurance that water and sewer bills and account …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 98 - 22
… in village) MUNICIPAL FUNDS -- Publicity Funds (procedure to establish in village); (providing for, increasing or … by the adoption of another local law. This is in response to your letter in which you indicate that a village, by local … The Village Law contains no specific authorization to establish a publicity fund (compare former Village Law, …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… suspension for misconduct. We are informed that, pursuant to the applicable rules and regulations or by-laws, a … company is that Opns St Comp, No. 97-13 they are subject to call for whatever duties may be assigned to them under the rules and regulations of the department or …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Comptroller DiNapoli Releases State Audits
Auditors determined that NYCIs certification procedures are appropriately designed and were substantially complied with during the audit period for the transactions tested
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… opt-out payments totaling $6,000. Officials were unable to explain why the former supervisor was treated differently … occurred and were not detected or corrected due to a variety of factors including a decentralized process for … County) The board did not properly audit all claims prior to payment. Of 173 claims reviewed totaling $620,325, 96 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 million in operating … totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. In …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the District’s financial operations to ensure that assets were safeguarded for the period January … monthly back reconciliations, but did not present them to the Board for review. The Board did not complete an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… Purpose of Audit The purpose of our audit was to determine if Facility officials achieved energy cost … during the scope period. Key Recommendations Continue to pursue areas that would generate additional cost savings … in the current flaring system and implement its plan to reduce the amount of biogas flared. … Ithaca Area …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual … reconciliations monthly and compare canceled check images to approved monthly abstracts. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Town of Thompson - Board Oversight (2018M-69)
… [read complete report - pdf] Audit Objective Determine if the Board ensured financial transactions were accounted for … and leave accrual balances were accurate. Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Hudson Valley Community College – Tuition and Fees (2016M-348)
… Audit The purpose of our audit was to review the College’s processes for billing, collecting and recording tuition and … founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Humphrey Fire District – Financial Controls (2014M-37)
… District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an … did not submit an annual financial report to the Board and has not filed an annual financial report with OSC since …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Town of Binghamton - Credit Cards and Non-Payroll Disbursements (2018M-94)
… a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor reimbursed the …
https://www.osc.ny.gov/local-government/audits/town/2018/12/07/town-binghamton-credit-cards-and-non-payroll-disbursements-2018m-94Suffolk County Community College - Information Technology (2018M-130)
… for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written … and have initiated or indicated they planned to initiate corrective action. … Determine whether officials …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Half Hollow Hills Community Library - Fund Balance (2018M-127)
Determine if the Board of Trustees Board effectively manages the Librarys fund balance
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Schroon - Town Hall Expansion Project (2018M-128)
… needed. Ensure the Town’s accounting records for projects are accurate and maintained in a timely manner. Ensure the … advances from the general fund that cannot be repaid are written off. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95CUNY Bulletin No. CU-117
… Date Check of 6/28/01 Background Eligibility criteria and amounts defined in Attachment APaid in employee's regular … Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The earn code UA6 and the payment amount will be displayed on the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-payment