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Town of East Hampton – Budget Review (B7-13-17)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… Fire District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit period, District … without soliciting competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Town of Oneonta – Town Clerk (2021M-59)

… collected within the required time frame. Prepare accurate bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash … all collections within the required time frame. Prepare bank reconciliations and accountability analyses, whereby …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Town of Greenwich – Purchasing (2020M-135)

… (Town) officials sought competition when purchasing goods and services. Key Findings Town officials generally did not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that … by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of the requisition form. …

https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… use of District money. The District could have saved up to $17,000 had the Board required the use of lodging that … findings and recommendations and indicated they planned to initiate corrective action. … Determine whether credit …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)

Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144

Charlotte Valley Central School District - Information Technology (2019M-27)

Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Village of Gowanda - Sewer Financial Operations (2019M-199)

… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

State Agencies Bulletin No. 1797

… affected. Effective Date(s) Institution Paychecks dated January 2, 2020 Administration Paychecks dated January 8, 2020 OSC Actions OSC will update PayServ to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1

Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)

… of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and … with contract requirements. We identified opportunities for improved oversight, particularly regarding contractor … are outcome-based and correlate to Department expectations for the individual programs it is funding and to ensure that …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow

Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)

… review the Town’s internal controls over water operations for the period January 1, 2013 through November 30, 2014. … an elected five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51

Little Falls City School District - Financial Condition Management (2019M-67)

… - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial condition. … to $1.83 million or 5.3 to 8.5 percentage points. The District has generated operating surpluses totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables

… Agencies are responsible for retaining backup documentation outside SFS, even though … refer to the General Retention and Disposition Schedule for New York State Government Records as published by the New York State Archives and Records for guidance on minimum retention periods for other fiscal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirements

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… and other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… were submitted and reimbursed. Claims were not submitted for 320 eligible services, totaling $11,862. Had these … requirements are met to submit Medicaid claims for reimbursement for eligible services provided. Review all unclaimed services identified in this report and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal … (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

State Comptroller DiNapoli Releases Municipal Audit

… analyses for proposed projects before approving them. In addition, officials did not charge some project applicants fees in accordance with the board-approved fee schedule. Officials … information for reliability or compare it to estimates in project applications. Find out how your government money …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audit

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… payroll was properly segregated, authorized and recorded and overtime was adequately documented and supported. Key Findings The transportation department’s …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… them to all employees, review and update routinely or when significant changes in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided by third-party vendors. Consider …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Mount Markham Central School District – Financial Management (2020M-39)

… Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable? Key Findings District officials … improve their management of the District’s fund balance and reserves. Officials overestimated appropriations by an …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39