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Village of Greenwich – Justice Court Operations (2014M-023)
… not compare the reconciled bank balance with her manual cash records. The Court issues receipts for fines, fees and … in a timely manner. The Justice should maintain adequate cash records so that the cash balance can be compared to the reconciled bank balance …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of our audit was to examine disbursements and the real property tax and water rent billings and collections for the … claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted for. … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Community College Safety Reporting (2015-MS-2)
… aid programs to prepare, publish and distribute an Annual Security Report (ASR) disclosing information about college … the Clery Act by publishing all of the required campus security policy and procedure statements or meeting all of … in the college’s ASR to comply with the annual security reporting requirements. Ensure all Clery reportable …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014SUNY Bulletin No. SU-251
… all contributions under their 403(b) plan from all vendors for each employee. Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … approximately $2.9 million. Key Findings The Board did not develop policies or procedures for budgeting practices …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including unrecovered … from agency bank accounts; Unexplained discrepancies in cash balances and/or bank reconciliations; Unauthorized or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit … the Board with monthly account balances of the District’s cash deposits and temporary investments. Prior to the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … borrowing $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing for operating …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20State Comptroller DiNapoli Releases School District Audits
… P. DiNapoli today announced the following school district audits have been issued. Babylon Union Free School District – … P DiNapoli today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsTown of Otto – Town Clerk and Tax Collector (2012M-214)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s financial management … from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Reading – Financial Management (2013M-217)
… the Town’s financial condition and budgeting practices for the period January 1, 2010 through August 31, 2013. … Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor … Key Findings We found that the Board has not adopted a policy and Town officials have not developed procedures to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Wyoming County Industrial Development Agency – Project Management (2015M-62)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by … accordance with statutory requirements. Review with WCIDA legal counsel whether the Center Street Business Center …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectCity of Lockport – Budget Review (B24-1-8)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … purchase appropriations by $156,073 to purchase a new ambulance for the fire department using unanticipated State aid to fund the purchase. The Director of Finance told …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… and accountability in their supply chains. 2013 - Best Buy and Bed Bath & Beyond agreed to encourage their … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyMohawk Valley Faces Challenges But Bright Spots Exist
… the local economy as consumers, producers and taxpayers. Through organizations like the Mohawk Valley Resource Center … counties. Read the report , or go to: http://www.osc.state.ny.us/localgov/pubs/economicprofile/mohawk-valley-region.pdf …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Contact Type Contact Description Reporting Required in Online Contact System Financial Report Recipient Required … payment to OSC. Optional, see Voucher Authorizers heading in Chapter XII Section 4.D for information about the … Role Contact Description Reporting Required in Online Contact System Payroll Officer Responsible for …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsState Agencies Bulletin No. 882
… PEF agreement, OSC is issuing instructions for the new method of calculating salaries for affected employees … Office of Court Administration City University of New York (CUNY) Thruway Authority Teachers’ Retirement System Dormitory Authority State University of New York Grade 980s Legislative Payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/882-new-method-calculating-salaries-employees-upon-movement-public-employeesExamination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … it received all the lights, heaters and generators it paid for or to adequately support the distribution of that …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expenses