Search
State Comptroller DiNapoli Releases Municipal Audits
… was not properly administered; all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to cover inappropriate transactions without detection. … that do not benefit them. The board allows shop employees to use the shop and equipment for personal business. Auditors …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East … (Rensselaer County) District officials developed a process to account for leave accruals and a system over payments for … County) Although district officials restricted access to the student information application, they did not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 20 or more years of creditable service, … date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least 20 years of … percent of your FAE. If you made voluntary contributions to PFRS, your benefit will also include an annuity purchased …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Chenango County) The board appointed two of its members to audit claims rather than the entire board as required by … reviewed by auditors, totaling $1,517,352, were paid prior to audit. Hinsdale Central School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for June and July
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyHadley-Luzerne Central School District – Financial Condition (2012M-188)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … more than $1 million in unexpended surplus each year to help finance the ensuing year’s budget, the District did … The Board has not developed a multi-year financial plan to improve the budget development process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188DiNapoli Releases Bond Calendar for March and April
… was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants in the municipal bond market. It is …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilState Comptroller DiNapoli Releases Municipal & School Audits
… and the board lacked the financial information necessary to properly monitor and manage village finances. The … each village fund or establish capital projects funds to separately account for the financial activity of projects … water and sewer receivable control account balances to the total of the individual customer account balances. The …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… the board’s fund balance policy states that it will strive to ensure that surplus fund balance does not exceed 4 percent. Surplus fund balance continued to consistently exceed the 4 percent limit by an annual … $12.1 million in appropriated fund balance not being used to finance operations. In addition, the district’s …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background The Village of Scotia is … money in the combined bank account is not attributable to current pending cases, and attempt to determine the source …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately … compensating controls. Implement water billing procedures to ensure that water user charges are properly billed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-1212022 Virtual Lunar New Year Celebration
… Tiger with prominent Asian Americans who work tirelessly to better their communities and the State of New York. This … calendar is on a 12-year cycle, with each year linked to a specific animal. This is the Year of the Tiger, an … bravery, wisdom and strength. New York City is home to the largest population of Asian Americans of any …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297State Comptroller DiNapoli Releases School District Audits
… through 2018-19 exceeded actual expenditures by $844,261, or 6.4 percent, and the district did not need to use most of … of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. In addition, … officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials also did …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… District officials did not use a competitive process to procure goods and services. For example, auditors found … and they justified this was a valid exception to competitive bidding. They also did not issue requests for … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Homer Central School District – Financial Condition (2013M-306)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve fund amounts as planned in fiscal years 2008-09 to 2009-10 and fiscal years 2011-12 to 2012-13 because District expenditures were significantly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… The District has not developed formal multiyear financial or capital plans. Incompatible duties over the claims and … will fund and maintain each reserve fund and the optimal or targeted funding levels and applicable rationale and conditions under which each fund’s assets will be used or replenished. Develop a comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingLyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any … In addition, town officials have not taken measures to provide physical security over the fuel supply. Auditors …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLong Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147