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State Comptroller DiNapoli Releases Municipal Audits
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor … did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review … over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeTown of Clayton - Justice Court Time and Attendance (2017M-286)
… Consult with legal counsel and take appropriate action to recover any wages paid for time not worked. Enforce the … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Tuckahoe Common School District - Purchasing (2018M-228)
… We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition … an investigator $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling … totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228State Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-383
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … This bulletin notifies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-383-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-273
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-273-city-employees-union-local-237-dues-and-agency-shop-feeMount Morris Central School District – Claims Auditor (2022M-131)
… had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … not contain adequate documentation for the claims auditor to perform a proper audit. The claims auditor inappropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Worcester Central School District - Fund Balance Management (2022M-75)
… Audit Objective Determine whether the Worcester Central School District (District) Board of Education (Board) and officials … action. … Determine whether the Worcester Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Caribbean Heritage Month Celebration
… — including New York’s own Shirley Chisholm, the first Black woman in Congress. Caribbean Americans come together …
https://www.osc.ny.gov/caribbean-heritage-month-2022Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments. Seek recovery of any amounts overpaid to employees. Periodically review accrued leave records. … and indicated they have initiated or planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Friendship – Justice Court Operations (2021M-15)
… records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… as of July 31, 2018. The Clerk used her discretion to forgive late fees totaling $5,110 on 184 (or 78 percent) … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsNiagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and properly … monitor out-of-district tuition billings or ensure the billed amounts were accurate and proper because they did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Highland Central School District – Non-Instructional Overtime (2021M-8)
… non-instructional employees or review the overtime payment calculations. As a result: 20 non-instructional employees … supervisory review of hours worked for accuracy of manual calculations of overtime charges. Ensure these policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. … Determine whether the Sea Breeze …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Village of Argyle – Water Billing and Collections (2023M-148)
… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148