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Village of Watkins Glen – Justice Court Operations (2021M-146)
… errors identified in this report and make necessary corrections. Upgrade the Court’s computerized accounting …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… in New York State possess adequate insurance coverage, or are financially secure to compensate those persons they might …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … deposit into the Rainy Day Fund, a first of its kind. “New York City’s economy is bouncing back. Federal funding has …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetTown of Mohawk – Records and Reports (2013M-113)
… transactions (including adjusting journal entries) are accurately recorded in the accounting records, within the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… sewer fund, together with routine sewer operations, which are budgeted for annually by the Board. The commingling of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… on or before April 15. Adopt realistic annual budgets that are based on historical trends and other known factors. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Morehouse – Records and Reports (2021M-182)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Ensure that the Treasurer establishes procedures to bill home districts for foster care children who are enrolled in the District. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsWayne County Probation Department – Restitution Payments (S9-20-6)
… some victims may never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… and procedures to ensure the Council and City officials are provided with accurate and complete financial …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… officials should ensure that only eligible students are provided with textbooks. District officials should …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolTown of Saranac – Payroll (2014M-289)
… officials established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … written policies and procedures over processing payroll and leave time accruals. The Secretary and the … no Board approval authorizing these benefits. The blank payroll check stock was not safeguarded because it was kept …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… financial duties and ensure that his accounting records are accurately maintained in a timely manner. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… each year on travel expenses. These expenses, which are discretionary and under the control of agency management, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCity of Little Falls – Financial Condition (2021M-54)
… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54