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Beacon City School District -- Budget Review (B6-15-4)
… Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount totaling … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Erie County Probation Department – Restitution Payments (S9-20-11)
… to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected … had $36,013 they could not provide support for the source of the funds that could potentially be used to pay … paying victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Chenango Valley Central School District – Budget Review (B4-13-11)
… Purpose of Audit The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Andes Central School District – Financial Management (2013M-250)
… $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 … unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeTown of Morehouse – Records and Reports (2021M-182)
… were not recorded. Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of … Most federal grant award funding has a limited period of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… programs instead of using the standard rate determined by the Division of Budget. For example, a special rate can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsWayne County Probation Department – Restitution Payments (S9-20-6)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… Objective Determine whether the Suffolk County (County) Probation Department (Department) officials enforced … Determine whether the Suffolk County County Probation Department Department officials enforced …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… required to be filed each year, AUDs have not been filed with the New York State Office of the State Comptroller since … specified in Appendix A, Town officials generally agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal … Former Delhi Highway Deputy Superintendent Brian Rosenthal …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of Friendship – Water Accountability (2013M-281)
… Purpose of Audit The purpose of our audit was to determine if Town officials are adequately monitoring water loss for the period January … The purpose of our audit was to determine if Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Introduction – Improving the Effectiveness of Your Claims Auditing Process
… The audit of claims or vouchers (the terms are used interchangeably in this … cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Suffolk County. The District, which operates three schools with approximately 6,000 students, is governed by an elected … the workers’ compensation reserve is funded in accordance with actuarial reports. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Rensselaer City School District – Financial Condition (2016M-286)
… 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school with approximately 1,200 students, is governed by an … Rensselaer City School District Financial Condition 2016M286 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286