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Town of Bombay – Justice Court Operations (2015M-208)

… recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate … records were not maintained and bank reconciliations and accountability analyses were not performed. The Justices did … and disbursed and ensure that bank reconciliations and accountability analyses are prepared monthly. Establish …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Campbell-Savona Central School District – Financial Condition (2015M-42)

CampbellSavona Central School District Financial Condition 2015M42

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Town of Butternuts – Highway Facility Capital Project (2021M-94)

Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

State Comptroller DiNapoli Releases Municipal Audits

… and Monitoring (Tompkins County) While the board evaluated projects prior to their approval, board members should … of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Town of Genesee Falls – Fiscal Stress (2013M-146)

… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Village of Albion – Water and Sewer Rents (2013M-108)

… receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

X.7.B Local Customers – X. Guide to Vendor/Customer Management

… Unit only and for which a revenue contract reviewed by the Office of the State Comptroller (OSC) is not required. … Unit only and for which a revenue contract reviewed by the Office of the State Comptroller OSC is not required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… All cash advance accounts must only be reimbursed for … allowable and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For … to use the advance account codes (59001-59005) on a cash advance reimbursement voucher because it will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement

Town of Olive – Claims Processing and Information Technology (2012M-223)

Town of Olive Claims Processing and Information Technology 2012M223

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the … Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

Town of Livonia – Justice Court (2015M-76)

… proper bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… 1, 2014 through December 31, 2015. Background The North Syracuse Central School District is located in the Towns of … changes are appropriate and properly authorized. … North Syracuse Central School District Payroll Access and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Belfast Central School District – Procurement (2016M-317)

… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)

… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period … period but this plan does not include information related to funding and maintaining the individual reserve funds; … Develop and adopt a multiyear capital plan for a three- to five-year period that addresses the anticipated timeline …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177