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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 90-37
… that the proposed use of property by the higher offeror, although lawful, is objectionable or less desirable … for the sale of unneeded property based on the successful offeror's proposal to restore the property to the tax rolls … that the proposed use of the property by the higher offeror, although lawful, is objectionable or less desirable …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Nassau County – Contract Approval Process (2012M-192)
… located on Long Island, covers 287 square miles and has a population of over 1.3 million. The County is governed by … Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County … days. When additional guidelines were added by NIFA during a control period, the contract approval process increased to …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also … School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Disposal of Electronic Devices
… analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to minimize the risk that … from surplus electronic devices. Other Related Audit/Report of Interest Office of General Services: Disposal of …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Personal Service Contracts
… State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and … We audited two judgmentally selected personal service contracts. The first was a contract with BDO Consulting (BDO) … governing the need, award, and monitoring of procurement contracts as required by the Public Authorities Law. We found …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsTown of Newfield – Selected Financial Activities (2013M-2)
… the accounting records to agree to the bank balance. The monthly and the last two annual reports were not consistently … records is periodically reconciled to cash per the bank statement. Require timely and accurate monthly and annual financial reports. Properly reconcile the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Comptroller DiNapoli Releases School and Municipal Audits
… documentation and seven claims for $4,100 were paid twice Rochester City School District – Budget Review (Monroe County) A review of the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Interunit Budget Transfer is the budget entry component that is used to move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget … Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersCollege at Purchase – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … totaling $991,999. Key Findings We found that the selected employee was responsible for arranging overflow student …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Purpose of Audit The purpose of our audit was to examine the School’s … State, and Federal resources that is not under the control of the local school board and is governed under Education Law … monitoring of the management corporation to ensure School funds are used effectively and efficiently. The Agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background The Village of Dresden …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the … 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to … to State Comptroller Thomas P. DiNapoli. October’s sales tax collections totaled $1.4 billion for counties and cities, … fell by double-digits. Still, declines in local sales tax collections continue to mount, and overall local …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-october