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Village of Painted Post – Board Oversight (2017M-92)

… timekeeping system and leave request process across all departments and centralize the maintenance of leave and …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… amount of fund balance for the 2014-15 fiscal year in excess of the 4 percent limitation is $100,000 and, … to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Town of Bombay – Justice Court Operations (2015M-208)

… clerks responsible for receiving, recording and reporting cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and … and take action to recover them. Segregate duties over cash collections and compare deposit amounts to manual cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

License Fee Revenues (Follow-Up)

… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines … to identify businesses that operate without a required license. The objective of our follow-up was to assess the …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-follow

Local Sales Tax Collections Increased by 3% in July Compared to Last Year

… billion, up $53.3 million compared to the same time last year. “Local sales tax growth in July continued at a moderate … of 5%. Nearly all (54 out of 57) counties experienced some year-over-year increase. Lewis County experienced the strongest growth …

https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-year

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… Network and Internet Student Acceptable Use policy or what the District considers to be appropriate and … was inappropriate. Key Recommendations Ensure the AUP is updated, or administrative regulations are developed, to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Village of Ocean Beach – Credit Card Usage (2022M-206)

… audit credit card claims, ensuring that documentation to support credit card purchases is intact, before approving …

https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Rondout Valley Central School District – Fixed Assets (2023M-36)

… inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting

… the Governmental Accounting Standards Board (GASB) which is the standard-setting body for establishing governmental … When a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting issues involved as well as what information is required in order to comply. As part of the accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standards

Newark Valley Central School District – Procurement (2022M-60)

… District officials did not always seek competition for the purchase of goods and services not subject to … all levels not subject to competitive bidding. Establish reasonable intervals to use a request for proposal (RFP) process to obtain proposals for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State Comptroller’s Office were accurate and timely. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

State Comptroller DiNapoli Releases Municipal Audits

… applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or poorly … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Introduction – Travel and Conference Expense Management

… Alcohol purchased with taxpayer dollars. Payment of spousal and other non-employee travel with public funds. …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introduction

DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It

… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … infusion of federal funds, the region faces service cuts in 2021 that would change public transit as we know it. It’s … to get through 2020 and saddling it with even more debt in the coming years. “The severe service cuts the MTA has …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-it

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

The purpose of our audit was to assess the completeness and accuracy of the Towns records and reports for the period January 1 2014 through April 30 2015

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182