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Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether … 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of Hewlett Neck – Financial Management (2022M-35)
… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted … a four-year total of $505,187 more than necessary in taxes. Maintained an excessive level of surplus fund balance in the general fund from 2017-18 through 2020-21 ranging …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Town of Virgil – Justice Court Operations (2015M-77)
… which includes the financial operations of the Town Justice Court. The Court has one elected Justice and a Court clerk. The Court reported a total of … in fines and fees during 2013 and 2014. Key Findings The Justice does not ensure the clerk is pursuing collections of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-virgil-justice-court-operations-2015m-77City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August … in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, properly …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fVillage of Upper Brookville – Justice Court (2013M-160)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight … compensating controls. … Village of Upper Brookville Justice Court 2013M160 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Westerlo – Selected Financial Activities (2013M-323)
… Purpose of Audit The purpose of our audit was to examine internal … 31, 2013. Background The Town of Westerlo is located in Albany County and is governed by a Town Board comprising … not take appropriate action to align estimated revenues in the adopted budgets with actual rate schedules. This …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-3232021 Fall Conference - Bureau of State Payroll Services
… Payroll Services Fall Conference Schedule and Materials Course Date … that is important to you and your agency. Payroll Services Fall Conference Survey Webex Information Note: … Webex: Join Now Invite: Add to Calendar Webex Meeting Login Simulator - This simulator allows users to practice …
https://www.osc.ny.gov/state-agencies/payroll/2021-fall-conference-bureau-state-payroll-servicesThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… Purpose To determine whether Mitchell-Lama-financed housing units are assigned to eligible persons in compliance … 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s … who made notations (e.g., indicating applicants’ continued interest in Mitchell-Lama units) on the manually prepared …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsVillage of Akron – Selected Financial Activities (2016M-133)
… Bill both water and sewer customers based on accurate meter readings and Board-approved rates and in a timely …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Columbus – Budget Development Practices (2012M-225)
… January 1, 2011, to August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, comprising the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Allen – Town Clerk Collections (2024M-120)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly … did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120State Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: New York City … Services (ACS): Administration of Non-Competitive and Limited-Competition Contracts (Follow-up) (2016-F-10) An … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersOperational Training and Medical Assessments of Train Crews
… Induction Training also includes quizzes, tests, final exams, and practical tests. Additionally, train crews are … records that supported satisfactory completion of all exams. We found similar results for the Signals Refresher …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Monitoring and Administration of Public Protection Grant Programs
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsDiNapoli Announces 2019 Fiscal Stress Scores
… Stress Monitoring System (FSMS) . The scores were based on financial information reported by local governments operating on a calendar year basis (Jan. 1 – Dec. 31) for 2019 … financial health by evaluating and scoring municipalities on financial indicators such as year-end fund balance, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Village of Richfield Springs – Justice Court (S9-14-1)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through November 30, 2013. … comprising a Mayor and four Trustees, is responsible for overseeing the Court’s general management and financial … collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether … August 14, 2017. Background The Town of Bethany is located in Genesee County and has a population of approximately … Key Findings The Clerk did not timely deposit $1,995 in collections. The Clerk did not issue duplicate receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers