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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background … Mayor and four Trustees. Village general fund expenditures for the 2011-12 fiscal year were approximately $976,000, … and approve claims prior to payment and did not provide for an audit of the former Treasurer’s financial records for …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… ensure that the operators of motor vehicles registered in New York possess adequate insurance coverage, or are … the related programs and assess these expenses on insurance carriers in proportion to their reported premiums. The objective of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … OTHER FINANCING SOURCES (USES): Proceeds of refunding bonds 38,045,000 38,045,000 Proceeds of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Inadequate budgetary practices resulted in the highway fund balance declining from $58,241 on January 1, 2017 to … reported the condition of court and trust funds to the State Comptroller as required. Auditors also identified 90 …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Bangor – Board Oversight (2012M-193)
… Supervisor and four council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The … adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board did not require the … of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key Recommendations Assign duties …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Disposition of Farm Assets
… appropriately disposed of the assets associated with its closed farms, including equipment, livestock, and … disposed of records pertaining to farm assets consistent with its record retention policy. However, some records were … Department appropriately disposed of the assets associated with its closed farms …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key … sign and date the certifications to indicate that they have been approved before the District makes the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Port Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual … The Board has not established a computer use policy for employees to define appropriate user behavior or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial … in Chautauqua and Cattaraugus Counties, and is governed by an elected nine-member Board of Education. There are two … of $2.4 million that should be used to benefit taxpayers by paying off debt, financing one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
NorthportEast Northport Union Free School District Financial Condition 2014M164
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… to the deficiencies we identified. To CDG : Ensure that all costs reported on annual CFRs fully comply with SED …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) … the Program The Department administers the Acts pursuant to Articles VI and VII of the Vehicle and Traffic Law. These …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … over-estimated revenues for the years 2008 through 2012 by an aggregate of more than $126,000, which is more than a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85XIII.8 Overview – XIII. Employee Expense Reimbursement
… to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following contains examples of some of the expenses for which employees may be reimbursed. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overviewTown of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations … the 2010 Census of 1,786 residents. The Town is governed by an elected five-member Town Board which is composed of the …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323City of Yonkers – Budget Review (B6-14-14) - Revised
… legislation is not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedDiNapoli: Local Sales Tax Collections Grew by Over 14% in February Compared to Last Year
… reported sales by vendors. The next quarterly numbers (for January to March) will be available in April. Table …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-local-sales-tax-collections-grew-over-14-february-compared-last-yearCity of Long Beach – Budget Review (B24-7-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The City, located in Nassau County, has been authorized to issue debt not to exceed $12 million to liquidate the … 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4CUNY Bulletin No. CU-443
… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health Specialty … check dated 2/23/12. There will be no direct deposit for this payment. Background The annual payment of the … dated 12/14/2011 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-443-cuny-nurses-health-specialty-differentialCity of Lockport - Budget Review (B19-1-7)
… bargaining agreements (CBAs) with various City employees are nearing settlement, therefore it is likely these CBAs … hiring additional firefighters. Also, 36 City employees are retirement eligible and due buyouts totaling almost $1 … needs to consider whether the contingency appropriations are adequate if arbitration appeals are settled and …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7