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IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… with applicable laws and regulations; and Prepare a Schedule of Expenditures of Federal Awards that identifies … SAM.gov . All Award recipients are required to prepare a Schedule of Expenditures of Federal Awards that identifies … the significant accounting policies used in preparing the schedule. The Single Audit report must be submitted within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. … of $111,373. Town officials did not receive approval from OSC for establishing capital project reserve funds and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
Assess whether City of Auburn City officials could take additional steps to increase physical accessibility to programs and services provided at selected City facilities
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… the Community Center, such as signs identifying accessible parking spaces and stall doors in restrooms with automatic … at the Town Court, such as signs identifying accessible parking mounted at the proper height. Four components at the Department of Public Works (DPW) building, such as securely-attached mats …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33New York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, … released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… retail license types (On Premises Liquor, Grocery Store Beer, and Liquor Store). Between April 2014 and June 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… larceny, a class E felony. Sentencing is scheduled for Oct. 23, 2019. While she served as the elected town clerk, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal … The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesUlster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… adequately managed and monitored network user accounts in order to help prevent unauthorized use, access and loss. … of inappropriate access by users with malicious intent. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue in the town-outside-village (TOV) general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for … allocated sales tax revenue totaling $253,603 to the TW highway fund before reducing the TOV funds’ tax levies to …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Greene County County …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Town of Holland - Real Property Tax Exemptions (2018M-232)
… were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Stamford - Annual and Claims Auditing (2018M-227)
… complete report - pdf] Audit Objective Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Village of Nelliston - Payroll and Accounting Records (2018M-162)
… finances. Key Findings The Clerk did not withhold health insurance contributions totaling $5,392 from the … Attorney to recoup the Superintendent’s unpaid health insurance premium. Provide appropriate oversight to ensure the …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Fort Covington - Justice Court Operations (2018M-234)
… Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash balances exceeded known … Investigate any difference. Reconcile bail reports to bail on deposit. Town officials generally agreed with our … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… the accuracy of payroll payments for the period July 1, 2014 through November 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60