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Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… officials have not conducted a physical inventory to properly monitor and account for assets since … the District had significant risk for capital assets to be lost, stolen or misused. 112 capital assets with an … our findings and recommendations and indicated they plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… Pursuant to §98 of the State Finance Law, the State Comptroller shall invest and keep invested all … Business or Professional Fees collected according to State statues regulating business activities or professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 89-42
… Bills under "Treasury Direct" program) GENERAL MUNICIPAL LAW, §§6-f, 11; LOCAL FINANCE LAW, §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which are …
https://www.osc.ny.gov/legal-opinions/opinion-89-42IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education … are not needed for program purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant … Adjustment Journal transactions crediting federal funds); Any other accounting adjustment that results in an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryRockland County – Court and Trust Funds (2019M-45)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period 01/01/2013 - 08/15/18
https://www.osc.ny.gov/files/local-government/audits/pdf/rockland-45.pdfComptroller DiNapoli Releases Municipal Audits
… The treasurer withdrew $12,505 in cash from the company’s fundraiser savings account without board approval. Columbia …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… required quarterly estimated payments. Ensure that bills are paid before or on due dates. Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Town of Owego Fire District – Board Oversight (2013M-26)
… of Owego Fire District is a district corporation of the State, distinct and separate from the Town of Owego and Tioga …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … activities. The Board has not adopted procurement or code of ethics policies in accordance with GML. The Board did … as required by Town Law, and document the results of this audit in the minutes. Maintain accounting records to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts (2013-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… if District officials adequately safeguarded PPSI on mobile computing devices (MCDs) and cash collections for … PPSI data resides. Prenumbered receipts were not used by student treasurers. Officials did not implement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveSkaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… whose duties require overnight assignments away from their official station for at least 30 percent of the work year. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceRichland Fire District – Board Oversight (2016M-374)
… insurance tax, known as foreign fire insurance money, was placed in the District’s general fund checking … ethics. Key Recommendations Deposit foreign fire insurance money in a separate bank account so it will not be commingled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374State Comptroller DiNapoli Releases School District Audits
… did not adopt or enforce adequate disbursement policies. Of 1,317 disbursements reviewed by auditors, 207 check … compliance, which resulted in apparent overpayments of $2,180. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Putnam County – Court and Trust Funds (2024-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. … delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115