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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … oversight of the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic … to provide timely audited financial statements in order to assist in making informed financial decisions. … …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Chautauqua 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-andDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… agreements reached between parties concerning the division of the pension benefits. While it’s use is not required, DRO …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll … The Town’s internal controls over payroll processing were not properly designed or operating effectively. Although the … a payroll certification page for each payroll; he does not review the payroll records for any errors. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Allegany – Vehicle Fuel (2012M-308)
… Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel purchases we reviewed. The Board authorized the … and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… of our audit was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Munnsville – Financial Operations (2012M-239)
… to May 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and … a population of approximately 470 residents. The Village is governed by an elected Board of Trustees (Board) …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of Trustees which comprises a Mayor …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7State Agencies Bulletin No. 994
… provide agency users with an overview of the new on-line help tool Effective Date(s) Immediately Background The User Productivity Kit (UPK) is the on-line help tool that was selected to replace the Web-Based Learning … questions should be directed to the OSC BITS Help Desk at (518) 486-6745. … To provide agency users with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkVillage of Suffern - Budget Review (B20-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, … oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Covington – Town Supervisor (2013M-371)
… records and reports. The Town’s highway fund does not have sufficient fund balance to cover its operations if it … to the Board. Disburse Town moneys only after claims have been properly audited by the Board and included on the abstract of audited claims prepared by the Town Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Human Resource Practices (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Comptroller DiNapoli Releases School District Audits
… County and Wyoming County) Auditors determined that while the board and district officials used $3.1 million in … of $500,000 of fund balance was appropriated each year, but was not used to finance operations. In addition, when unused appropriated …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. County of Greene – Information Technology … the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Ellery – Justice Court (2014M-269)
… was to examine the Justice Court’s financial activity for the period January 1, 2009 through August 6, 2014. … The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is … prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys received. Perform, or …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town … required annual financial report for 2010, 2011 or 2012 in a timely manner. The Board did not perform, or provide … include fund balance amounts and reconciled cash balances, in addition to budget-to-actual comparisons for each fund and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341