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State Comptroller DiNapoli Releases Municipal Audits
… records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Town of Shelby – Financial Management (2012M-206)
… of our audit was to evaluate the Town’s accounting records and review internal controls over the Court’s financial … Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 residents. An … body responsible for overseeing the Town’s operations and finances. It is responsible for the general management …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual … of the 2011 budget and a Board member provided a third version. All three versions were different and no one was able to confirm which budget, if any, was the official Board-adopted budget. The District entered into an …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… information, clarification, or documentation from agencies during the voucher or expense report audit process. Agencies … additional information, clarification, or documentation during the voucher or expense report audit process, Bureau … information clarification or documentation from agencies during the voucher or expense report audit process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a military address using the Statewide … - Requesting a Single Payment Vendor ID for information on how to request a single payment vendor identification number. … This section provides Business Units with guidance on how to process payments to a military address using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressCity of Hornell – Business Improvement District (2018M-38)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … and 138 questionable disbursements by the Association’s Executive Director (Executive Director) totaling $24,955. Based upon …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsOswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Candor – Fund Balances (2014M-157)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial activities … January 1, 2011 through April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of … The purpose of our audit was to examine the Towns financial activities …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Village of Allegany – Vehicle Fuel (2012M-308)
… Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… controls over information technology and online banking for the period of June 1, 2011, to September 30, 2012. … an elected Mayor. The Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. … not developed a formal disaster recovery plan, instituted breach notification procedures, or adopted procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Taxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … the largest single tax source overall. Over 62 percent of all property taxes in New York are collected by school …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesAuditors
… of the questionnaire before submission. The Office of the NYS Comptroller establishes the Auditor/State Program … Finance, Mathematics, Engineering, Criminal Justice or Statistics or Bachelor's or Graduate degree including 24 …
https://www.osc.ny.gov/jobs/auditorsV.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeHuman Resource Practices (Follow-Up)
… of the four recommendations included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A part of the State … of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57 …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… but they did not strengthen controls by improving their monitoring procedures. Officials entered into agreements with … electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases School District Audits
… East Ramapo Central School District – Textbooks Loaned to Nonpublic School Students (Rockland County) The district … policies. Of 1,317 disbursements reviewed by auditors, 207 check disbursements (totaling $176,847) and 274 debit and … resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-audits