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State Agencies Bulletin No. 610
… To notify agencies of the new Report of Check Exchange form ( AC 1476-P ) for payroll transactions. Affected … Immediately OSC Actions The Report of Check Exchange form ( AC 1476-P ) has been revised to accommodate additional … of the recipient(s) which will be used for mailing Form 1099-MISC if applicable. Note: This form ( AC 1476-P ) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesTown of Harrison - Budgeting Practices (2018M-142)
… million, or an average of $3.08 million (8 percent) per year, which created excessive unassigned fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
Determine whether extraclassroom activity ECA collections are appropriately supported accurately recorded and deposited intact and timely
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsTown of Seneca Falls - Information Technology (2018M-218)
… awareness training to help ensure their understanding in security measures to protect the network. Town officials … accounts for former personnel were disabled or removed in a timely manner. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Little Falls City School District - Financial Condition Management (2019M-67)
… limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Charlotte Valley Central School District - Information Technology (2019M-27)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without … card to make 160 personal purchases totaling $12,938, for which the Town incurred approximately $3,774 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Town of Schroon - Town Hall Expansion Project (2018M-128)
… oversight and management of the Town Hall expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the project were not maintained throughout the fiscal year. We …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Canton Central School District - Claims Audit Process (2018M-186)
… audited and approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting … was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Half Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Town of Thompson - Board Oversight (2018M-69)
… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69King Center Charter School - Information Technology (2018M-61)
… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating controls are implemented to address the lack of segregation of duties within the payroll process. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Agency (YCIDA) officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key Findings Although … did not find any significant errors in how cash receipts and disbursements were recorded and reported, we found the … Agency YCIDA officials properly recorded supported and reported cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andMedina Central School District - Tax Collection (2019M-151)
… Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector did not maintain complete, accurate and timely records. The Board and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151State Comptroller DiNapoli Releases Municipal Audit
… in project applications. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit