Search
State Comptroller DiNapoli Releases Municipal & School Audits
… interest rates, prepare monthly cash flow forecasts to estimate funds available to invest or solicit interest rate quotes. Over a 16-month … period, officials missed an opportunity for the district to realize approximately $487,000 in additional investment …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Holland Patent Central School District – Fuel Inventory (2023M-141)
… Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and increases the … detection. Officials did not: Develop written procedures to help ensure fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Schuyler Lake Fire District – Financial Activities (2022M-191)
… Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) … cash, signing District checks and maintaining the accounting records. Annually audit the Treasurer’s records. … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… those who are most vulnerable in our community or in this case, fraudulent conduct against the New York State Pension … appearance ticket and must return to court on February 12, 2024. The charges filed in this case are merely accusations and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … bank accounts and prepares the budget and maintains accounting records for both entities. The authority’s debt …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… Audit Objective Determine whether Cato-Meridian Central School District (District) officials accurately paid salaries, wages … and wage payments were disbursed without authorization. For four of nine employees that had separation payments, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsComptroller DiNapoli Releases School Audits
… audits of the Capital Region BOCES , Skaneateles Central School District and the Tuckahoe Union Free School District . “In … transparent because they did not include estimated amounts for tax certiorari judgment or the district’s plan for …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Kent Fire District No. 1 - Financial Operations (2019M-37)
… Determine whether the Board effectively managed the District’s financial operations. Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and … funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Tuckahoe Common School District - Purchasing (2018M-228)
… report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… Crown Point Central School District [pdf] , Dover Union Free School District [pdf] , Eden Central School District … , Goshen Central School District [pdf] , Greenport Union Free School District [pdf] , Harborfields Central School … did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Richfield Springs Central School District - Fixed Assets (2019M-140)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/richfield-springs-2019-140.pdfByram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/byram-hills-2019-153.pdfHermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hermon-dekalb-2019-211.pdfChateugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chateaugay-central-school-district-2023-153.pdfFayetteville-Manlius Central School District – Professional Services (2020M-115)
Determine whether Fayetteville-Manlius Central School District (District) officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/fayetteville-manlius-2020-115.pdfEnforcement of Commission Orders and Other Agreements
… compliance with merger/acquisition Commission Orders and other agreements (including performance plans) and uses … Program The Commission regulates 650 utilities responsible for a wide range of services across the State. Through its … listed in Orders, and in some cases even lacks the equipment necessary to do so. For example, until 2019, the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsFranklin Square Water District – Life Insurance Policies (2013M-127)
… provided individual life insurance policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … million, generated primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Opinion 2000-6
… having custody of foreign fire insurance tax monies should not permit such monies to be expended for a purpose … or "fire department," we believe the decision in MacIsaac should be read narrowly as holding that a municipality … may be expended, we do not believe that the decision should be read as construing sections 9104 and 9105 as either …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Comptroller DiNapoli Releases Municipal Audits
… that their money is being spent appropriately and effectively." Village of Ballston Spa – Financial Condition … during the audit period. As a result, the board could not effectively monitor the project, ensure financing sources …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-audits