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Town of Caneadea – Fund Balance Management (2020M-145)
… Findings The Board did not effectively manage fund balance and spent down fund balance by $427,000 or 71 percent. The … fund balances, in the general fund. Did not develop and adopt a comprehensive written: Fund Balance Policy … balance levels was diminished. Key Recommendations Develop and adopt budgets which align recurring revenues with …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … the last six months, 19 of these accounts were never used and one account was last used to logon to the network more …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… of maintaining physical security and protecting PPSI. District officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Palmyra - Financial Management (2019M-94)
… improper budgeting and accounting practices that resulted in inaccurate accounting records and reports. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesArkport Central School District – Network Access Controls (2021M-162)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of Suffern – Budget Review (B22-6-2)
… and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the DelawareChenangoMadisonOtsego Board of Cooperative Educational Services DCMO BOCES purchasing policy and procedures
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Milo – Financial Condition (2020M-172)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s … its funds from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve … more realistic estimates of revenues and expenditures when developing and adopting the annual budgets. Use surplus …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Worth – Audit Follow-Up (2014M-323-F)
… The Town of Worth (Town) is located in Jefferson County and is governed by an elected five-member Town Board (Board), which is composed of four Board members and the Town Supervisor (Supervisor). Results of Review Our review focused on the 2018 and 2019 fiscal years, when the Town’s records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes. Key Findings The ECA clubs did … cannot determine whether all money collected was accounted for, properly remitted and deposited intact. Other than minor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsCity of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to … Yonkers Public School District’s budget request is $589.4 million for appropriations; however, the City’s Executive … the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption of the …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development … Programs (Report 2021-S-10 ). About the Program Homes and Community Renewal (HCR) is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable housing and increase homeownership …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityPort Jervis City School District – Financial Condition (2022M-152)
… the Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the … general fund financial condition. Key Findings The Board and District officials did not effectively manage the … more taxes than needed to fund operations. The Board and District officials: Consistently overestimated general …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152OSC's Online Government Accounting Schools
… 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees … with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsAlexander Central School District – Financial Management (2020M-64)
… - pdf ] Audit Objective Determine whether the Board and District officials properly used and managed fund balance and reserves. Key Findings While the Board and District officials used $3.1 million in excess reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64State Agencies Bulletin No. 601
… PayServ, PS Query and Control-D There are several time-out windows that users may encounter when using these … directly back to the OSC e-Government Web site sign-on screen (shown below). PayServ PayServ will time out after … liaison. Agency query liaisons may email queryhelp@osc.state.ny.us or contact Dan Crowe at 518-474-1530 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… County District Attorney Anthony A. Scarpino, Jr. and Village of Croton-on-Hudson Police Chief Russel H. Harper … Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police Officer who most … Division Public Integrity Bureau, is prosecuting the case. Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … tax impact of PILOTs. District 30 officials underestimated PILOT revenue resulting in $1.8 million in excess revenue and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley