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State Comptroller DiNapoli Releases School Audits
… office completed audits of the Canisteo-Greenwood Central School District , Chittenango Central School District , East Hampton … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsTown of Pendleton – Special Districts (2018M-4)
… was to determine whether Town officials properly accounted for sewer operation financial activity for the period January … $393,400. Key Finding Town officials are not properly accounting for sewer operations. Key Recommendation Determine … whether the sewer operations were created as a special district or sewer improvement and then budget and account for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4DiNapoli: MTA Not Holding Paratransit Contractor Accountable
… (GCS), a contractor who mishandled customer service calls and provided inaccurate travel planning information to … when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. “By not penalizing excessive and recurring mistakes, there is no real incentive for the contractor to improve its practices. I …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received … same week during May 2013, the Department is consistently accounting for and reporting all traffic ticket surcharge …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesComptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ardsley Union … a per-meal cost analysis to determine if lunch pricing is adequate. Huntington Union Free School District – … district annually appropriated more in fund balance than what was actually needed to fund operations. This practice …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… School District , Oswego City School District , Sweet Home Central School District and the West Babylon Union … during the 2012-13 through 2014-15 fiscal years. Sweet Home Central School District – Financial Management (Erie …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… reported in a very similar manner to capital assets in a commercial accounting environment and are also subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Audit Objective Determine whether Chenango Valley Central School District (District) officials adequately managed nonstudent … functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andState Agencies Bulletin No. 1123
… Purpose To explain the procedures for processing the 2011 Tool Allowance Payment. Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit … Recreation & Historic Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1123-2011-tool-allowance-payment-csea-operational-services-unit-bargainingAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions … with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsGloversville Enlarged School District - Claims Auditing (2019M-244)
Determine whether claims paid prior to audit were allowable, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/gloversville-2019-244.pdfEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Audit Objective Determine whether East Bloomfield Central School District (District) officials ensured network and financial … permissions, and the Assistant Superintendent for Business and Operations had excessive administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… from the 2019 pre-pandemic total. New York City is home to 198,500 (89%) of the securities jobs in the state, … been losing jobs to other states for decades. New York was home to one-third of the nation’s industry employees in 1990, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearTown of Richford - Town Clerk/Tax Collector (2019M-236)
… Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes … Treasurer in a timely manner. Deposit real property tax money and clerk fees in a timely manner. Town officials … ClerkTax Collector Clerk properly remitted and deposited money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Chester Union Free School District – Information Technology (2021M-107)
… pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials adequately managed and … network user accounts when there was no longer a need for them. Monitored network user compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… system’s on-time performance has steadily deteriorated and the Metropolitan Transportation Authority (MTA) should do … said. “The MTA has actually lowered its own expectations for addressing subway delays. We’re encouraged that MTA has … show efforts to address these issues. Car Equipment: Three district managers said subway car equipment problems, which …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions … through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of Clay and Salina in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Lansing Central School District – Procurement (2021M-213)
… - pdf] Audit Objective Determine whether Lansing Central School District (District) officials used a competitive process to … and did not help ensure officials sought competition for goods and services. Officials did not seek competition …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213