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XI.2.K Authorized Signatures – XI. Procurement and Contract Management
… for personal services, maintenance and operation, for submission to the comptroller for audit, shall be made by the … for personal services maintenance and operation for submission to the comptroller for audit shall be made by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… that make payments outside of the State’s joint custody account. The IRS requires the annual reporting of certain … outside the Statewide Financial System from a sole custody account, the Business Unit is required to ensure it complies … Unit can journal voucher the funds from the sole custody account to the joint custody account. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsMedgar Evers College: Controls Over Bank Accounts (Follow-Up) (2017-F-14)
To determine the extent of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over Bank Accounts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f14.pdfSidney Memorial Public Library – Cash Disbursements (2014M-252)
… period July 1, 2012 through June 30, 2014. Background The Sidney Memorial Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an … Sidney Memorial Public Library Cash Disbursements 2014M252 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Audit Objective Determine if the Board is provided timely and detailed financial information. Key Findings Detailed … ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each month. The … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Board-appointed signers were not added to the District’s bank accounts. When Board-authorized signers are not updated with the bank, the risk of unauthorized checks being processed … signature and supervise its use. Ensure the District’s bank always has the current appointed check signers on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accurately and completely accounted for and that monthly bank reconciliations are performed and any discrepancies are … revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Village of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of … not supported. Adjusted bank balances did not agree with general ledger cash balances for 19 of the 28 bank …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, … 2012 through November 27, 2013. Background The Ischua Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… District is a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. The Board of Fire … The District does not have adequate financial policies and procedures. While the Board has adopted a purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-57
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library … Whether library fund moneys of the village public library may be comingled with moneys of …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35)
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s35.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfOpinion 92-1
… the contractor for receiving, handling and disbursing the obligations, funds and coupons. (5) Municipal officials … the amount of retainage withdrawn. (6) Before registered obligations are accepted in substitution for retained percentages, ownership of the obligations should be transferred to the municipality, or the …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 1463
… affected employees. Questions To obtain authorization forms or eligibility information, contact Shannon Sitcer at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1463-new-deduction-code-529-new-york-state-police-investigators-associationState Agencies Bulletin No. 1464
… affected employees. Questions To obtain authorization forms or eligibility information, contact Faith Walker at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1464-new-deduction-code-528-police-benevolent-association-new-york-stateTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
… the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 116 … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230