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Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ … were not Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Sweden – Justice Court (2014M-318)
… the report that includes all tickets pending for more than 60 days, which led to filing inaccuracies. Key … Ensure all traffic tickets that are unresolved after 60 days are reported to the DMV for scofflaw. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… did not maintain accurate financial records and reports. Bank reconciliations were not prepared. Crucial financial … and up-to-date accounting records. Perform monthly bank reconciliations for all Company bank accounts. Prepare and provide accurate monthly and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… of an unauthorized bank account by Sunnyside Manor’s Board. For findings and … related to Sunnyside Manor outside of the unauthorized bank account, see the full report ( 2022-S-46 ). About the … Manor’s operating account to the Board-held account. Bank statements for the Board-held account showed numerous …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellInvesting in New York
… Contact Leo P. Chenette Deputy Director, Private Equity Phone: (518) 375-8323 Email: … Contact Leo P Chenette Deputy Director, Private Equity Phone: (518) 375-8323 Email: … veterans Contact Website: https://pursuitlending.com/ Phone: 1-800-923-2504 Affordable Housing Initiatives Since …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkTravel Advisory No. 15
… continue to use electronic signatures to certify travel forms requiring the employee’s signature, including the AC … AC 132-S use and this method is permitted for other travel forms that require an employee signature. References: /agencies/forms/ac132s_fe.pdf GFO Chapter XIII, Section 2.C -Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… temporary officers or employees of the County using the payroll system. Contact ERS regarding reporting the earnings … Schuyler County Sheriffs Department Payroll Civil Fees and Bail 2013M120 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the Foundation. While both filed financial disclosure forms, neither disclosed their relationship with the Foundation on these forms. Key Recommendations Determine if there is a more cost …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348City of Mount Vernon – Budget Review (B21-6-3)
… of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are unsupported and could be … at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues closely throughout the …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3State Agencies Bulletin No. 1717
… or estate Background Currently, state agencies submit Forms AC1476 or AC230 for Payroll Check Exchange or Reversal. OSC audits these forms and creates a new check, processed through the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyState Comptroller DiNapoli Releases School District Audits
… not ensure contractors signed the acceptable use policy forms and retain the forms on file. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsSingle/Sole Source Awards
… Services, Inc. June 11, 2025 C001083, Amendment 3 Arrow Bank National Association formerly known as Glens Falls National Bank and Trust Co. May 14, 2025 C001084, Amendment 2 Penflex …
https://www.osc.ny.gov/procurement/single-sole-source-awardsAccounts Payable Advisory No. 23
… IRS. As a reminder, when online Business Units process any voucher for payments that are not subject to 1099 reporting, accounts payable staff should save the voucher, go to the Invoice tab, click the ”Withholding” link, … All Business Units If a Business Unit processed a voucher with incorrect withholding information, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingOpinion 91-57
… village public library and presently maintains a separate bank account for those moneys. You indicate that the village … moneys were deposited in and disbursed from the same bank account as village moneys. The treasurer would maintain … This Office has expressed the opinion that, where separate bank accounts are not specifically required by State or local …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did not … by the Treasurer. Officials did not properly oversee the bank reconciliation and accounting processes of the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… XII, Section 10.C . Process and Document Preparation: For Online Business Units, the Office of the State Comptroller … IRS directly. If a Business Unit chooses to prepare all forms and file directly, the Business Unit must: Consult the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsState Comptroller DiNapoli Releases Municipal Audits
… properly captured. Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. Auditors determined $6.43 million in disbursements and bank transfers were made without review or approval and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Village of Port Jefferson – Justice Court Operations (2020M-56)
Determine whether the Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… In addition, the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper who performs bank reconciliations only at year-end. Board members … and reporting are developed. Reconcile the District’s bank accounts to the accounting records on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations