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Adequacy of 2021 Budgets - City of Norwich (S9-21-16)

… [ read complete report - pdf] Purpose The purpose of our budget review was to … created a difficult environment for officials to develop annual budgets given the unknowns of future financial …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16

Adequacy of 2021 Budgets - Town of Herkimer (S9-21-4)

… [ read complete report - pdf ] Purpose The purpose of our budget review was … created a difficult environment for officials to develop annual budgets given the unknowns of future financial …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-town-herkimer-s9-21-4

Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… 1, 2009 to May 31, 2013. Background The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the Village presented a petition to …

https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation center …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Town of Pulteney – Financial Management and Information Technology (2012M-177)

… May 30, 2012. Background The Town of Pulteney is located in Steuben County and has a population of 1,285. The Town is … or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177

Rockland County – Budget Review (B22-6-9)

… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Livingston County Court and Trust Funds (2022-C&T-4)

… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances 2 funds from estates are entrusted …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)

… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information

Town of Clarkson – Budgeting and Board Oversight (2013M-339)

… July 11, 2013. Background The Town of Clarkson is located in Monroe County. The Town is governed by an elected Town … budgets caused significant budget variances and resulted in unused appropriated fund balance; fund balances were not … actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not adopted, …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions

Government-Wide Financial Data – 2021 Financial Condition Report

… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

SUNY Bulletin No. SU-251

… to request these changes under Education Law Article 8C. In addition, the original 403(b) IRS regulations set a … monitored by the company providing the investment product.In 2009 the IRS amended the regulations indicating Plan … biweekly deferral election submitted by SUNY for 2017 in the Flat/Addl Amount field. The maximum contribution …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferred

State Comptroller DiNapoli Releases Municipal Audits

… audit. Town of Berne – Audit Follow Up (Albany County) A report, dated September 2021, identifying certain conditions … reports, bank reconciliations, claims auditing and the annual audit of the records of all officers who receive or …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller Releases Municipal Audits

… communities reviewed: Adequacy of 2021 Budgets – Town of Riverhead (Suffolk County) Town of Riverhead officials adequately assessed the impact of the …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-audits

Comptroller DiNapoli Releases Municipal Audits

… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement … (Onondaga County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

Comptroller DiNapoli Releases School District Audits

… not established. The plan was not adopted in the board’s meeting minutes. Medina Central School District – Tax … $3,900. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0

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