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XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… the process for correcting payments processed against the wrong purchase order when funds are still active. Paying against the wrong purchase order will impact the available purchase order … process. As a result, correcting payments made against the wrong purchase order when the purchase order references a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderState Comptroller Releases Municipal Audits
… to a company to which the director had close personal ties. Officials also did not seek competition for two of five …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Local sales tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, … said DiNapoli. "The impact of little to no growth is felt in several regions across the state, especially in counties … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsState Comptroller DiNapoli Releases Municipal Audits
… However, the board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s … in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight (Monroe County) … of the district’s financial operations, nor comply with mandatory training requirements. The board also did not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… they are paid from the administrative checking account (ACA). The Board authorized the Library Director and an … have access to or custody of the funds maintained in the ACA. The Board inappropriately delegated the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of York – Budgeting and Financial Oversight (2014M-181)
… 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Payroll Improvement Project Bulletin No. PIP-002
… agencies of changes to the Reserve EMPLID process for online transactions, the Automated Interface (AI) Load File … Effective Dates The changes are effective as of the Payroll Upgrade 9.2 Go Live on March 15, 2021. Background The Payroll Improvement Project will upgrade PayServ to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… such as reviewing financial reports, audit logs, or change reports provided by the financial software. Review the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Cherry Valley – Budget Review (B4-14-21)
… review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget … revenues from Federal Emergency Management Agency (FEMA) reimbursements totaling $20,000. The 2015 preliminary budget includes estimated revenues for the FEMA reimbursements that also are included in the 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… audit was to evaluate the District’s financial condition and determine if District officials established effective … of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the … over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 percent. These budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… a Village Mayor and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of Audit The purpose of our audit was to assess the Town’s financial condition and internal controls over cash … 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… of 90 residents. The Village Board consists of a Mayor and two trustees, all elected for two-year terms. … were audited and approved by the Board. The Board did not take sufficient action to ensure the sale of unneeded … price or the most beneficial terms in the public interest when selling unneeded Village-owned property. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School District Audits
… Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, officials did not … through 2019-20 annual financial reports, state aid claim forms and independent audit reports in a timely manner, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsTown of Newstead – Joint Highway Facility Project (2012M-260)
… respective involvement with not only the construction phase of a joint highway facility (Project) but the … respect to financing the Project during the early planning phase. As a result of Town officials’ poor planning and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… except Oswego County, saw their year-over-year collections for April grow by a wide margin, ranging from 28.2 percent in … against what had been reported by sales tax vendors for the reporting quarter, and adjusts payments to local … 2021. Table Monthly Local Sales Tax Collections by Region (for detailed monthly breakdown) Find out how your government …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020East Ramapo Central School District – Budget Review (B21-5-4)
… up to three monitors to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and one academic) expressed concerns that the 2020-21 fiscal … to those concerns, District officials, SED officials, and members of the New York State Legislature requested our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4