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Putnam County – Court and Trust Funds (2024-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Rapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … policy (Policy) or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional Department Level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and account within the State a unique identification number to identify financial transactions. Centralized … Reporting and Compilation of Data – Improves reporting and tracking capabilities; and enhances analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesReview of Advance Contract Payments
… These payments totaled $56,000 and all the contracts expired on or before June 2018. Key Findings We found SED … at the time of our review even though the contracts had expired. Therefore, SED did not obtain documentation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… where no evidence of receipt was available or record daily cash receipts in her check register. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the period October … Agency is legally affiliated with the Village of Fairport Urban Renewal Agency and the Village of Fairport Local … statutory authority. Key Recommendations Direct the Agency’s operations as a separate and independent entity with its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… by the Watertown City Manager and two are elected by the tenant population. The Board, which has ultimate …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and not use the principal of the Foundation investment account. Require a monthly cash flow statement to assess the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … District’s general fund checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were not reviewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … limits established by law. Key Recommendation This budget review did not have any recommendations. … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and … 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30 …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30State Comptroller DiNapoli Releases School District Audits
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations … Officials entered into agreements with the district’s banks, but did not require confirmations for all electronic … training. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney … State Comptroller Thomas P DiNapoli and Westchester County District Attorney …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… proposal for your own records. See Submitting a DRO for instructions on sending the completed DRO proposal to NYSLRS. … be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateUse of Vendor-Supported Technology
… 2019 through August 29, 2019. About the Program NFTA is a New York State public benefit corporation responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technology