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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the … on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll … to guard against economic and fiscal uncertainties.” Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleVillage of Rhinebeck – Water Fees (2013M-311)
… water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The Village’s internal …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.F M-Year Legislation – IX. Federal Grants
… of funds availability. These are considered M-Year grants. For example, a federal grant award with a one-year grant … and/or adjust all unspent federal project balances for all awards as soon as possible, but no later than June 30, for awards that are scheduled to be closed the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… cost standard rates into the State Financial System. In some cases, the federal government may request the … a waiver, agencies should enter a new waiver request in SFS which, once approved at the agency level, will be … process generates journal entries to the General Ledger in the Statewide Financial System (SFS) on a more real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Purpose of Audit The purpose of our audit was to assess the Authority’s payroll process … Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to … expenditures totaled approximately $1.9 million. The Board of Commissioners is comprised of seven Commissioners and is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373North Shore Public Library – Financial Condition (2013M-344)
… expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library retained excessive fund …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344White Plains City School District – Financial Management (2020M-71)
… and continued to be overestimated. District officials made year-end transfers totaling about $29 million to reserves. … that would be added to the reserves during the fiscal year. Key Recommendations Adopt annual budgets that contain …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mVillage of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Andes Central School District – Financial Management (2013M-250)
… Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance with statutory directives. … …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Nelsonville – Financial Operations (2012M-242)
… were properly performed and did not ensure the Village payroll was certified, as required by law. The Board did not … reconciles all the bank accounts monthly. Certify the payroll before the checks are processed. Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The Board and the Mayor did …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Village of Lewiston – Purchasing (2013M-45)
… a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly … June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was … oversight. The Treasurer did not accurately record and report Village financial transactions in a timely manner. The … that an annual audit of the Treasurer’s annual financial report and supporting records is performed. … The purpose of …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Erie County Probation Department – Restitution Payments (S9-20-11)
… they could not provide support for the source of the funds that could potentially be used to pay unsatisfied …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… (District) Board appropriately managed the District’s fund balance. Key Findings The Board did not appropriately manage the District’s fund balance, overstated budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management