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I.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations is organized … sections and subsections generally structured using the following approach: Overview: Introduction to the content contained within the chapter. Policies: Necessary … The New York State Guide to Financial Operations is organized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operationsTown of Morehouse – Records and Reports (2021M-182)
… report - pdf ] Audit Objective Determine whether the Town of Morehouse (Town) Town Supervisor (Supervisor) maintained … complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the … Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Town of Gaines – Town Clerk/Tax Collector (2021M-172)
… to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Dix – Justice Court Operations (2022M-06)
… recording and reporting errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court … issued receipts, and allowed the Court clerk (clerk) to delete or modify transactions without supervisory approval … 186 adjudicated cases were not accurately reported to the DMV. Justice Gregory had a shortage totaling $119 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of North Greenbush – Town Clerk (2017M-132)
… pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Oversight of New York State Forest Tax Programs
… Objective To determine if the Department of Environmental Conservation … monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and … To determine if the Department of Environmental Conservation …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsCity of Lackawanna – Garbage Collection Fees (2021M-206)
… (Code). Officials also did not provide adequate oversight or develop written policies and procedures for assessing and … 33 properties reviewed (91 percent) were not assessed and/or billed the correct garbage fees in accordance with the … reviewed (52 percent) lacked appropriate support and/or did not comply with City requirements. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight … of the BID and the Plan lacked sufficient detail to allow City officials to adequately monitor the use of BID funds. As … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Warsaw – Justice Court Operations (2021M-214)
… deposited, reported and remitted fines and fees, they did not maintain accurate records and reports. The Justices and/or Court officials: Did not maintain an accurate cashbook or outstanding bail reports . Without accurate bail records, the Justices …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214DiNapoli Releases Analysis of 2022-23 Enacted State Budget
… SFY 2021-22 and nearly 27.5% higher than SFY 2019-20, the last full fiscal year before the onset of the pandemic, an … billion in “backdoor borrowing” debt authorizations above last year’s level, which will be undertaken by public … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Oversight of the Clean Water State Revolving Fund
To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund CWSRF to ensure funds are being awarded used and collected in accordance with requirements and in support of CWSRF goals including ensuring projects meet their
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fundTown of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had not … subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business records in the …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33IX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationVillage of Sharon Springs – Water Accountability (2014M-148)
… 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Use, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make … To determine whether the Department of Health Department is collecting necessary data to make …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataTown of Sanford – Claims Audit Process (2021M-189)
Determine whether Town of Sanford Town officials ensured that claims were appropriately audited and approved and goods and services were received
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Otselic – Selected Financial Operations (2012M-220)
… loans, preparing and collecting water billings, performing the cash receipt and disbursement functions, and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220City of Little Falls – Financial Condition (2021M-54)
… complete report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54