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Copiague Fire District – Credit Card Purchases (2019M-98)

… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … District’s maximum meal allowance established by District policy. Ensure that the Board only approves purchases that …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

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

… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured …

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

State Comptroller DiNapoli Releases School District Audit

… pandemic, with the district‘s increased reliance on a remote learning environment and administrative operations, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Sidney – Budget Review (B4-15-18)

… revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. … hospital for the fiscal year that ended December 31, 2005. New York State Local Finance Law requires all local governments …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… including reviewing canceled check images, auditing claims on a monthly basis and annually auditing the Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village finances. Key Findings The … did not maintain adequate records and reports to allow the Board to properly manage Village finances. …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… to examine the Library’s internal controls over donations and circulation desk cash receipts for the period June 1, … located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board of Trustees, each of … not established procedures for the Library’s collection and disbursement of donated funds. The Treasurer has not …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Town of East Hampton - Budget Review (B20-7-10)

… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …

https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10

Town of Marilla – Town Supervisor’s Activities (2015M-27)

… January 1, 2009 through February 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. The Town is governed by an elected five-member Town Board. … to be audited, the Supervisor’s records, as required by law. Key Recommendations Provide monthly financial reports …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27

Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process

… audit. Most petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. … by submitting all bills or receipts for purchases made from the petty cash fund. The person or body auditing claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-audit

State Agencies Bulletin No. 1882

… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Town of Phelps – Financial Management (2015M-70)

… four reserve funds, the purpose and funding levels of the reserves have not been established. The Board and Town … have not formally established a multiyear financial and capital plan. Key Recommendations Establish written policies … goals and objectives for funding long-term operating and capital needs. This plan should address the use of unexpended …

https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70

Alfred-Almond Central School District - Financial Management (2019M-131)

… corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… and 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Glenham Fire District – Cash Disbursements (2016M-380)

… Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims contained sales tax totaling $210. Key Recommendations Ensure that no claims, … of individual claims and ensure they do not contain sales tax or other unnecessary charges. … Glenham Fire District …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Sayville Union Free School District - Purchasing (2019M-69)

… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported … … Determine whether the Town of Centerville Town Town Clerk Clerk properly recorded deposited remitted and reported …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75