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II.2 New York State Accounting Policies – II. New York State Financial Accounting

… The Constitution of the State of New York, Article V – The State Comptroller shall be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Town of Stanford – Financial Management (2021M-130)

… with a $749,159 increase in the tax levy over the prior year and levied more taxes than necessary to fund general …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130

Town of Hempstead – Compensatory Time (2021M-64)

… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Sidney – Supervisor’s Disbursements (2015M-214)

… approximately $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214

Village of Monticello – Records and Reports (2020M-104)

… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Lyncourt Union Free School District – Information Technology (2020M-121)

… School District (District) officials adequately managed network user accounts and developed a disaster recovery plan. … Key Findings District officials did not adequately manage network user accounts or develop and adopt a written disaster … District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… Required annual financial reports were not completed or filed with the State Comptroller’s Office (OSC) for any of … complete, accurate, and timely financial records. Conduct or arrange for an audit of the Clerk-Treasurer’s records and …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)

Determine whether Potsdam Central School District District officials established adequate controls over network user accounts and developed an information technology IT contingency plan

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and

Town of Marathon – Town Clerk (2022M-143)

… – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … Determine whether the Town of Marathon Town Clerk recorded deposited remitted and reported …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… purchase totaling $121,928 was competitively bid. Obtain minimum required quotes for eight purchases totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is … adopt reasonable budgets or take appropriate action to maintain financial stability. As a result, the highway …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Town of Marcy – Justice Court Operations (2020M-166)

… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

East Meredith Rural Fire District – Financial Activities (2021M-26)

… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

State Comptroller Dinapoli Releases Municipal Audit

… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… funds were adequately safeguarded and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … and accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Saranac Central School District - School District Website (S9-19-30)

… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30

Village of Red Hook – Information Technology (2020M-89)

… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not adequately secure and protect the Village’s IT systems against unauthorized … information technology IT systems were adequately secured and protected against unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Village of Brookville – Board Oversight (2015M-45)

… The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes. Key … However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of … We reviewed 1,790 claims, totaling $16.5 million, to determine whether they were audited and approved prior to …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies