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Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… cash flow monitoring especially important.” For July 2023 compared with July 2022: New York City’s collections …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearJericho Union Free School District – Acceptable Use Policy (2022M-194)
… were communicated confidentially to officials, we found: All nine business office employees, including the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Ocean Beach – Credit Card Usage (2022M-206)
… cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit … findings in our report. Appendix B includes our comments on issues they raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… user accounts when no longer needed and periodically check all network user accounts for necessity. Conduct a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRondout Valley Central School District – Fixed Assets (2023M-36)
… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… are part of the State reporting entity (i.e. enterprise funds and public benefit corporations) that may be impacted … concurrently by the primary government, enterprise funds and component units an outreach is undertaken for each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsState Agencies Bulletin No. 166
… The visible part of the Citrix connection is the initial login screen where users enter their userid and password to … the new Citrix application on its servers. The initial login screen will display the logo for the MetaFrame Citrix …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/166-upgrading-citrix-winframe-v17-citrix-metaframe-v18Newark Valley Central School District – Procurement (2022M-60)
Determine whether Newark Valley Central School District District officials used a competitive process to procure goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Town of Butternuts – Highway Facility Capital Project (2021M-94)
… $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing sources. Fully define …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … have a location, or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal … list is accurate and up-to-date. Ensure that all assets on the inventory list are immediately and appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Background The Town of Byron is located in Genesee County and has a population of about 2500. The Town Board, which comprises the Supervisor and four council members, is the legislative body responsible … We reviewed the internal controls over Court operations and the Justices’ records and reports and found that the …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… the accounting records, with no oversight. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… when conducted effectively, it can identify claims that have violated or bypassed purchasing and other important … deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … of your organization. OSC will be pleased to assist you with any questions you have regarding the information …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionIntroduction – Travel and Conference Expense Management
… claims, including a lack of verifying mileage claims. All references in this guide to "employees" should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… are at a dangerous crossroads. Ever higher fare and tolls, layoffs and more borrowing for operating purposes are all bad …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182State Agencies Bulletin No. 1795
… regarding the calculation process can be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsVillage of Endicott – Budget Review (B4-14-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Woodridge – Financial Condition (2013M-172)
… of Trustees comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all … is in better financial condition than it was during our previous audit; this is partially attributed to the budgets …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172