Search
Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… . She earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Town of Deerpark – Real Property Tax Collections (2017M-277)
… The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate … The Town Clerk did not make timely remittances to the Supervisor. The Town Clerk did not retain sufficient …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Homer – Purchasing and Credit Cards (2017M-112)
Village of Homer Purchasing and Credit Cards 2017M112
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258DiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … personal income tax (PIT) receipts in June, according to a report on state finances issued today by New York State …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … and structurally balanced budgets and took action to maintain a reasonable amount of fund balance for the …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and corrupting the … and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient … with our findings and indicated they have initiated, or plan to initiate, corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Purpose of Audit The purpose of our audit was to determine whether Town officials … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsNY State Comptroller Announces Appointment of Emerging Managers Director
… held various leadership positions at CastleOak Securities, Loop Capital Markets, Topeka Capital Markets and Citi …
https://www.osc.ny.gov/press/releases/2024/02/ny-state-comptroller-announces-appointment-emerging-managers-directorVillage of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Olean Housing Authority – Board Oversight (2016M-93)
City of Olean Housing Authority Board Oversight 2016M93
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93