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Town of Perth – Supervisor’s Records and Reports (2024M-149)
… accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations. Key … accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the general …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Albion – Supervisor’s Records and Reports (2024M-111)
… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… complete report – pdf] Audit Objective Determine whether the Malverne Union Free School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Of these changes, 46 were manual creation of new time entries, meaning the custodian did not clock in or out on … the president went into the payroll system and created the entries. Library records show the custodian was paid $32,438 …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsComptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Financial Toolkit for Local Officials
Local government and school district leaders are faced with unprecedented challenges in the wake of the pandemic including simultaneously managing the public health response and the budgetary impacts of the financial crisis
https://www.osc.ny.gov/local-government/financial-toolkitWaverly Central School District - Financial Operations (2019M-136)
Determine whether District officials provided adequate oversight of cash disbursements and payroll processes.
https://www.osc.ny.gov/files/local-government/audits/pdf/waverly-2019-136.pdf“Cash for Clunkers” Helps, but New York Local Sales Tax Collections Still Declining
“Cash for Clunkers” Helps, but New York Local Sales Tax Collections Still Declining
https://www.osc.ny.gov/files/local-government/publications/pdf/1109lgsnapshot.pdfCity of Salamanca – Selected Financial Activities (2015M-284)
… to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, 2013 … did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Owego Fire District – Board Oversight (2013M-26)
… and separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of Funds …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSUNY Bulletin No. SU-54
… Student Employees (BU-28) Effective Date Payment will be in pay period 4C, check dated May 23, 2001 Eligibility … must be employed on April 25, 2001, and have been employed in the previous semester (Fall 2000). However, employees who had a break in service the previous semester, must have at least one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentVillage of Livonia – Board Oversight and Information Technology (2014M-221)
… year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April through … of revenues and expenditures. Ensure that proper rates of pay are paid and certify payrolls prior to disbursement of …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… submitted to New York State agencies to ensure that all cases, including any cash collected (e.g., fines and … current assets to current liabilities) to ensure that all collections were accurately accounted for and to promptly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149City of Amsterdam – Recreation Department (2023M-29)
… . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not support the number of tickets … the 10-hour Italiafest and wine tasting with no record of how many people attended the event . However, based on the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29IX.7 Overview – IX. Federal Grants
… The record keeping for individual grants is designed to conform to the provisions of the related grant … Automation The Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer Contracts (CA), … The record keeping for individual grants is designed to conform to the provisions of the related grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7-state-accounting-and-reporting-overviewTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 26, 2014. Background The Town of West Union is located in Steuben County and had a population of 312 as of the 2010 … The Board did not adopt structurally balanced budgets. In each of the fiscal years 2011 through 2013, the general … of receipt was available or record daily cash receipts in her check register. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Spencer – Financial Condition (2013M-119)
… The Clerk-Treasurer submitted an annual financial report with less cash reported than the actual balance available. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … for the 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284