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Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… of Audit The purpose of our audit was to examine the District’s claims auditing process for the period July 1, 2014 through June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of Southampton, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242City of Little Falls – Financial Condition (2021M-54)
… the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were … at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Lawrence Union Free School District – Financial Condition (2016M-52)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… collected, recorded and deposited cash, processed payroll, made purchases and prepared abstracts and checks …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256School District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdfState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Grand Gorge Fire District – Conflict of Interest and Claims Auditing (Delaware … provide adequate oversight of cash receipts, deposits and accounting records during the tenure of the former court … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption process for the … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the … properties with exemptions that were transferred in 2015 to recover the prorated portion of 2015 taxes. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Annual Financial Report
… Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportMaintenance and Inspection of Event Recorder Units (Follow-Up)
… included in our initial audit report, Maintenance and Inspection of Event Recorder Units (Report 2018-S-19 ). … boxes.” ERUs are a valuable safety feature that allow for the monitoring of the train equipment and technical analysis of incidents/accidents based …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followElmont Public Library – Board Oversight and Professional Services (2014M-060)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … (Board), each of whom is elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… use of donated funds. Ensure that receipts of donations are recorded with sufficient documentation. Remit cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mXVI.3.K Interim Reporting – XVI. Financial Reporting
… Statement 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to prepare certain financial statements on an interim basis. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… York City Industrial Development Agency (NYCIDA) approved tax breaks and other incentives for businesses even though it lacked required financial information and financial feasibility …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents.
https://www.osc.ny.gov/files/local-government/audits/pdf/crown-point-2018-263.pdfOriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Morris Central School District – Fund Balance Management (2023M-47)
… pdf] Audit Objective Determine whether the Morris Central School District (District) Board of Education (Board) and District … pay related expenditures, during the three fiscal years. For example, the balance of $508,923 in the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Town of Afton – Budgeting Practices (2013M-304)
… of our audit was to examine the Town’s budgeting practices for the period January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … Town officials purchased approximately $262,000 of equipment and spent $503,333 on capital improvements to Town …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… not provided to all employees or Board members and because the District’s training completion records are unreliable, … have no assurance all individuals required to complete the 2021 SHP Training did so. Additionally, the District excluded new hires, and per diem employees from …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Pine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … through June 30, 2017. Background The Pine Bush Central School District is located in the towns of Crawford, Gardiner, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… agency in the applicable draw system. If the award is open in the federal draw system, and OSC draws on your … through the federal draw system, and if the intent is for a refund to be issued separate from the normal draw … on the check remittance, indicating to the federal agency what award the refund applies to. Payment Note Box on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury