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Town of Sheridan – Cellular Phones (2013M-334)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … cell phones. While the Town provided cell phone service to Town officials and employees for job-related use, it also …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334

Town of Sardinia – Tax Relief Rebate Program (2014M-189)

… and has approximately 2,800 residents. The Town receives landfill revenues that contributed to the accumulation of a …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Town of Hammond – Town Clerk Operations (2014M-350)

… audit was to review the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. … received and did not always issue duplicate receipts for tax collections. The Clerk did not perform bank … audit was to review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …

https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350

Town of Johnstown – Payroll (2014M-55)

… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …

https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55

Town of Java – Water Accountability (2013M-338)

… audit was to review the Town’s water district operations for the period March 1, 2012 through October 17, 2013. … Key Findings Town officials do not have written procedures for reconciling the water produced by the Town’s water … produced to the total amount metered and estimated amounts for authorized unbilled uses. For the audit period, the Town …

https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338

Town of Great Valley – Town Clerk (2014M-29)

… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …

https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29

Town of Franklin – Financial Operations (2014M-32)

… of our audit was to review the Town’s financial operations for the period of January 1, 2012 through October 11, 2013. … of approximately 2,400 residents. Budgeted appropriations for 2013 totaled $1.6 million. Key Findings The bookkeeper … filed since 2008. The Board did not perform, or provide for, annual audits of the Supervisor’s financial records as …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32

Town of Croghan – Financial Management (2014M-340)

… for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds experienced significant declines from … multiyear financial and capital plan that projects operating and capital needs and financing sources over a …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Town of Cohocton – Town Clerk Cash Shortage (2014M-325)

… of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period January 1, 2008 … is governed by an elected five-member Town Board. The Town Clerk is an elected position, and the Clerk also collects Town and County property taxes. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325

Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)

… - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District (District) provides services and funds projects to improve and maintain wildlife habitat, help control and … The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited …

https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-and

Overview of Governmental Accounting

This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.

https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdf

Virtual Currency Licensing (2022-S-18)

To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency licensees to ensure compliance with New York Codes, Rules and Regulations (NYCRR) Title 23, Part 200.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s18.pdf

Property Tax Cap Reporting - School Districts

This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.

https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdf

Report on the State Fiscal Year 2025-26 Executive Budget

The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.

https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdf

Managing Cash Flow

This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.

https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdf

Climate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response

To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdf

Climate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdf

Real Property Portfolio (2022-S-14)

To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdf