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I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… to accounting process area. Each chapter contains sections and subsections generally structured using the following … Information provided includes related laws, regulations, and audit standards, as well as details concerning reference number, issuance date, effective date, and expiration date. Where applicable, sections differentiate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operations

Town of Morehouse – Records and Reports (2021M-182)

… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed … update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… Board also did not perform an annual audit of the Clerk’s records, as required by New York State Town Law Section … Town officials generally agreed with our recommendations and indicated they planned to take corrective action. … B includes our comment on an issue raised in the Town’s response. … Determine whether the Town of Gaines Town Clerk …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172

Village of Sharon Springs – Water Accountability (2014M-148)

… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a …

https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148

Use, Collection, and Reporting of Infection Control Data

… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … 2021. About the Program On February 28, 2020, a case of coronavirus disease 2019 (COVID-19) was identified in a resident of a long-term care skilled nursing facility in King County, …

https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-data

Town of Sanford – Claims Audit Process (2021M-189)

… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices to State …

https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189

Town of Otselic – Selected Financial Operations (2012M-220)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

Town of Greene – Justice Court Operations (2021M-95)

… report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted … in her account exceeded known liabilities by $5,869 as of September 30, 2021. Although the Board’s 2019 audit of the Court records and reports was incomplete, we found …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Oversight of New York State Forest Tax Programs

…   Objective To determine if the Department of Environmental Conservation (Department) is adequately … are adhering to requirements to assist in the protection of the environmental benefits of the State’s forest resources. The audit covers properties …

https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs

City of Lackawanna – Garbage Collection Fees (2021M-206)

… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … and procedures for assessing and billing garbage fees. 30 of 33 properties reviewed (91 percent) were not assessed … garbage fees in accordance with the Code. Twenty-five of these properties were underbilled a total of $6,350. 16 …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206

City of Hornell – Business Improvement District (2018M-38)

… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38

Village of Warsaw – Justice Court Operations (2021M-214)

… - pdf] Audit Objective Determine whether the Village of Warsaw (Village) Justice Court (Court) collections were … corrective action. … Determine whether the Village of Warsaw Village Justice Court Court collections were …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

DiNapoli Releases Analysis of 2022-23 Enacted State Budget

… better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion enacted state budget for State Fiscal … programs. DiNapoli expressed concerns about the growth in capital spending and debt. He also cautioned that many …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budget

City of Long Beach – Budget Review (B22-7-4)

… appears insufficient. City officials did not include cash flow projections with the proposed budget. Although not required, cash flow projections would provide officials with another … are in place to reduce the use of overtime. Develop cash flow projections as part of the annual budget. Review …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement

… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manual

City of North Tonawanda - Financial Condition (2020M-90)

… - pdf ] Audit Objective Determine whether the Mayor and City Council adopted realistic budgets that were structurally … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Mayor and Council … adopt structurally balanced budgets, properly monitor the City’s financial operations or take appropriate actions to …

https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90

DEC Management of Invasive Species (2019-S-026) - Maps

… Management of Invasive Species   … Details the status of invasive species at public boat launch locations …

https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-maps

Town of Jefferson – Selected Financial Operations (2014M-332)

… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of … records and reports or retain an independent auditor to do so. … The purpose of our audit was to evaluate the …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

City of Syracuse – Water System Cybersecurity (2019M-173)

… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City …

https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173