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Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… cash receipts recorded in the system or the cash register and stated that one employee was required to count the cash … Recommendations Establish comprehensive written policies and procedures that provide adequate guidance and internal controls over collecting and remitting cash …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8North Shore Public Library – Financial Condition (2013M-344)
… 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member … Key Findings The Library retained excessive fund balance in each of the fiscal years 2006-07 through 2011-12, ranging …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13State Comptroller DiNapoli Releases Municipal Audits
… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a timely manner. In fact, the tax collector’s records were insufficient to determine …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsOverview – Improving the Effectiveness of Your Claims Auditing Process
… and officials who are responsible for the audit of claims. It also is our hope that the information contained in this …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow … at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In addition, agencies are … must reverse the transaction upon request of the reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Lewiston – Purchasing (2013M-45)
… is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The … elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted … total approximately $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Rockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Steuben County – County Bridge Maintenance (S9-13-1)
… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Press Conference on the Flushing Snapshot Report
… and high vaccination rates. Read Report zh: Chinese ko: Korean … Comptroller DiNapoli will hold a socially …
https://www.osc.ny.gov/events/flushing-snapshotTown of Saranac – Payroll (2014M-289)
… is governed by an elected five-member Town Board, which consists of the Town Supervisor and four Board members, and … oversight of Town operations and finances. The Town’s 2014 budgeted appropriations are approximately $2.12 … authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept in an unlocked …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… virtually all of the Supervisor’s financial duties with little oversight. The Clerk typically provided the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of New Albion – Justice Court Operations (2014M-161)
… County and has a population of 1,972 residents. It is governed by a five-member elected Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Disability Retirement – Divorce and Your Benefits
… a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many … by NYSLRS do not use service credit at retirement to determine a member’s pension benefit. Instead, the pension is a fixed percentage …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementCrown Point Fire District – Board Oversight (2024M-29)
… parties that the District’s financial operations are adequately accounted for and reported. For the 24 months … (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished … Ensure an annual audit is performed and the required AFRs are properly filed. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Bergen – Town Supervisor (2024M-30)
… for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: Approved bank …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit … necessity and appropriateness and disable user accounts when they are not needed. Limit access rights and permissions …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userFriendship Central School District – Fund Balance and Reserves (2022M-55)
… did not properly manage fund balance and reserves. As a result, real property taxes were higher than necessary. The … written multiyear financial plan. As a result, as of June 30, 2021, the recalculated surplus fund balance totaled $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55