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State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors … also found that the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Bangor – Board Oversight (2012M-193)
… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background … The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The Town is governed … year are approximately $981,500, funded primarily with real property taxes. Key Findings The Board is not providing …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, … as required. The board did not perform an annual audit of 2020 records, as required. Town of Machias – Supervisor’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund is a balancing ChartField, and must balance (by debits/credits) by business unit. Where transactions entered by users do not balance by Fund, system-generated entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingDisposition of Farm Assets
… and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsHolley Central School District – Financial Condition (2013M-342
… in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit each year. … appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting practices … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … Business Manager’s and Treasurer’s limited roles related to processing payroll did not provide sufficient oversight or … documents when certifying payrolls and should sign and date the certifications to indicate that they have been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Port Jefferson Union Free School District – Information Technology (2014M-039)
… or procedures to ensure the security of the District’s IT system. There are no written procedures to add, delete or … access rights to the District’s overall computer system. District management does not require any verification … user access rights to the overall networked computer system and to specific software applications. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… 30, 2013. Background The Northport-East Northport Union Free School District is located in the Town of Huntington, … quantifies such increase. … NorthportEast Northport Union Free School District Financial Condition 2014M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… July 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in … fund moneys as restricted cash. … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mNew York State Comptroller DiNapoli Statement on MTA Finances
… New York State Comptroller Thomas P. DiNapoli issued the … MTA’s fiscal affairs at the start of the year. Substantial new funding from the state has stabilized the MTA's revenue … in delivering services during this difficult period in New York City and the region’s economic recovery. “It is now …
https://www.osc.ny.gov/press/releases/2023/07/new-york-state-comptroller-dinapoli-statement-mta-financesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… made for proper Town purposes. While the Board reviewed all claims that were presented to it for audit, it approved … that did not describe the goods purchased clearly or at all. Because Town officials have not established controls … budgets and make adjustments as necessary. Verify that all claims presented to it are for proper Town charges. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate Action Plan … opportunities across all asset classes. A key component of the plan is the creation of a formal Sustainable Investments and Climate Solutions …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programOpinion 92-28
… public sources for the support of a public library or a free association library or a cooperative library system …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 2007-2
… and matters preliminarily relating thereto, including compensation of inspectors and clerks of election, shall be a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfAdministration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdf