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West Albany Fire District – Credit Card Purchases (2017M-15)

… order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals … making the purchases. Claims totaling $38,478 did not have adequate supporting documentation. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices and claims … 17 purchases totaling $41,870. District officials did not have written agreements with four professionals for services … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Village of Mount Morris – Treasurer’s Office (2013M-65)

… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65

Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)

… purpose of our audit was to review the Town’s accounting for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. … parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …

https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60

State Agencies Bulletin No. 1907

… instructions to identify employees in Payserv with a missing or invalid DOB. Affected Employees Employees with a missing or invalid date of birth are affected. Background … 1492  may have a missing or invalid date of birth and must be corrected. Additionally, 457 and/or403(b) additional …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-system

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… Purpose of Audit The purpose of our audit was to examine the District’s credit card and … The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

Town of Richmondville – Administration of Grant Moneys (2013M-374)

… to properly administer some aspects of the grants and may have to pay for a required audit because the developer has …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374

Town of Edinburg – Justice Court Operations (2014M-226)

… Purpose of Audit The purpose of our audit to evaluate the Court’s financial operations for the period … Board, which has oversight responsibilities with respect to the Town’s Justice Court. The Town has an elected Justice, who reported 243 cases during the audit period to the Office of the State Comptroller’s Justice Court Fund …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Town of Oppenheim – Town Clerk Operations (2014M-248)

… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not …

https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248

Town of Hammond – Town Clerk Operations (2014M-350)

… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the … Key Findings The Clerk did not retain source documents to support property tax payments received and did not always … The Clerk did not always remit all tax receipts to the County by the fifteenth of the month following …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Goshen – Police Payroll (2014M-244)

… controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

Establishing the Standard Work Day – Legacy Reporting

… title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in that title or the title is … for different positions. For example, all laborers may have an eight-hour SWD, all clerical workers seven and …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day

Fairport Public Library – Financial Management (2014M-354)

… our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $2.6 million. … to ensure that the Board audits and approves all claims for payment before disbursements are made and ensure that a …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Commack Public Library District – Selected Financial Operations (2015M-132)

… Purpose of Audit The purpose of our audit was to assess District operations for the period … The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Sodus Center Fire Department – Financial Activities (2016M-424)

… 25, 2016. Background The Sodus Center Fire Department is a volunteer organization located in the Town of Sodus, Wayne County. The Department, which is affiliated with the Sodus Center Fire District and provides fire protection services to the Town, is governed by its constitution and bylaws. Expenditures for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424

Town of Columbus – Budget Development Practices (2012M-225)

… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … Board and Supervisor did not develop sound budgets based on actual current needs and/or past activity. Instead, the … 2012, its adopted budget for 2013 is more closely based on realistic revenue and expenditure figures that take actual …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. … The purpose of our …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357