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Lake Pleasant Central School District – Claims Auditing (2021M-202)

… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Town of Varick – Water and Sewer Operations (2021M-46)

… collection policies and procedures and ensure customers are correctly billed. Town officials generally disagreed with …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Belfast Central School District – Reserve Funds (2021M-135)

… reserve balances to determine whether the amounts reserved are necessary and reasonable. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135

IX.7.J Final Reports – IX. Federal Grants

… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report should be … Most federal agencies require the submission of reports either programmatic financial or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports

2020 Financial Condition Report – 2020 Financial Condition Report

… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic expansion continued to generate overall job growth through most of the fiscal … significantly impacted the State’s economy. The transition to a new fiscal year then brought the loss of more than 1.9 …

https://www.osc.ny.gov/reports/finance/2020-fcr

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… ensure that expenditures from legally established funds are properly authorized. Perform bank reconciliations and …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Town of Corning – Financial Condition (2020M-13)

… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and District … properly issued and accounted for debt issued for new bus acquisitions. Key Findings The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Town of Milford – Justice Court Operations (2014M-279)

… Purpose of Audit The purpose of our audit was to review internal controls over … The purpose of our audit was to review internal controls over …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279

Town of Hebron – Fiscal Oversight (2015M-59)

… January 31, 2015. Background The Town of Hebron is located in Washington County and has a population of approximately … that checks are signed only by the Town Supervisor or, in his absence, the Deputy Supervisor, as required by …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Town of Laurens - Budget Review (B4-14-21)

… did not consider this when developing the 2015 budget. The allocation of payroll expenditures in the highways funds does … will have on the 2015 budget. Consider changing the allocation of payroll costs between the highway funds. …

https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21

Westfield, Town of – Financial Management (2013M-389)

… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Acceptable Time and Attendance Systems – Legacy Reporting

… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave … and Punch cards. Employees Who Do Not Participate in a Time-Keeping System Some employees, such as salaried … documentation to substantiate the days reported to NYSLRS, so you must use a different method to determine the number of …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systems

Town of Pulteney – Information Technology (2021M-28)

… local user accounts. Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, … and disable those that are unnecessary. Enter into an SLA with the IT service providers for all services to be …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a … Town of Dayton Financial Condition 2013M90 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

East Meredith Rural Fire District – Financial Activities (2021M-26)

… and properly accounted for, without proper controls, there is a risk that disbursements will not be made for proper …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26

New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget

… and tax collections have put MTA’s short-term finances on a stronger footing than expected. These positive developments mean that MTA can avoid recovery-damaging service cuts or …

https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budget

Oneida Public Library District – Cash Disbursements (2015M-20)

… District’s boundaries. The District, which is governed by an elected seven-member Board of Trustees, was created by special legislation in 1996. The operating budget for the … Ensure that all disbursements are audited and approved by the Board before disbursement. Review and certify payroll …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20