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VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… transfer is used to adjust or reclassify previously posted revenue accounting transactions using a General Ledger … include, but are not limited to, the following types of transactions: Transfer of receipts between funds and … recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers

Contract Participation of Minority- and Women-Owned Business Enterprises

… services, although it made payments to MWBEs in this industry segment. Key Recommendations Develop and …

https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprises

DiNapoli Announces 2019 Fiscal Stress Scores

… (Rockland), and Yates (Orleans). The counties of Columbia, Franklin, Monroe, Nassau, and Onondaga, and the towns of … Dayton (Cattaraugus), Glen (Montgomery), and Moira (Franklin) were identified as being “susceptible to fiscal … and public authority data. Visit the Reading Room  for contract FOIL requests, bid protest decisions and commonly …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scores

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… transactions using a General Ledger Journal Entry in SFS. Expenditure transfers include: Expenditure transfers … funds. Current SFS functionality prevents the submission of adjustments and transfers between funds in the submodules. Expenditure transfers for agencies that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

Town of Ticonderoga – Capital Project Management (2023M-38)

… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects .  As a result, Town … were kept within the authorized budget. Maintain complete and adequate capital project accounting records or prepare …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a timely manner. Remit real property tax collections totaling $2 million to the Town … the required timeframes. Accurately record and report real property tax collections. In addition, the Clerk was …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Assessment and Collection of Selected Fees and Penalties

… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

Town of Mount Morris – Justice Court (2012M-129)

… Purpose of Audit The purpose of our audit was to examine internal … 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129

Town of Edinburg – Justice Court Operations (2014M-226)

… Reconcile the bail balance to identify the cause of the discrepancy between the Justice’s records and the bank …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226

Town of Hammond – Town Clerk Operations (2014M-350)

… Purpose of Audit The purpose of our audit was to review the Town … April 30, 2014. Background The Town of Hammond is located in St. Lawrence County and has a population of approximately … penalties and second-notice fees to the Supervisor in a timely manner. The Clerk did not properly secure all …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Poestenkill – Credit Card Purchases (2024M-34)

… but not limited to, household and personal care items, video streaming services and clothes that were made by the …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances

… pandemic has caused extraordinary economic challenges in New York with punishing, still-evolving impacts on public … but we must be mindful of the bigger picture. Tax revenues will be substantially lower in the near term because of the … of Crisis Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …

https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-finances

DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors

… across New York to approximately 79,000 preschool children with physical, developmental and emotional disabilities. … needs to be done. My office is working with SED to account for every dollar and make certain that children are getting …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractors

DiNapoli: Investors Expand Corporate Disclosure of Political Spending

… & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands Inc. Marriott International Inc. Limited Brands About the New York State Common Retirement Fund The …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spending

City of Mechanicville – Records and Reports (2012M-162)

… Purpose of Audit The purpose of our audit was to review the City’s financial management system for the period January 1, … 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162

Keene Central School District – Transportation State Aid (2021M-63)

… [ read complete report - pdf ] Audit Objective Determine whether Keene Central School … applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District … a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did not properly file for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63

Village of Penn Yan – Water Operations (2013M-104)

… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. …

https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… appropriations for 2015 were approximately $59,800. After completion of our audit, the Department ceased …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Village of Cato – Water Financial Operations (2023M-145)

… complete report – pdf] Audit Objective  Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund.  Key Findings  The Board and officials did …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

City of White Plains – Claims Auditing (2016M-367)

… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has …

https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367