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Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… elected councilpersons. The 2012 budget for the general fund was $1,162,537, and the highway fund budget was $1,259,053. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9State Agencies Bulletin No. 1859
… reporting for 2020, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2019 that are not cashed, reversed, or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksOpinion 91-37
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking … Law, §235). Such tribunals may also have jurisdiction in other specific instances (see Vehicle and Traffic Law, … Fines and penalties collected by a PVB are civil in nature and are enforceable in the same manner as the …
https://www.osc.ny.gov/legal-opinions/opinion-91-37State Agencies Bulletin No. 1494
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … in Management/Confidential positions who are members of OMCE Background The dues structure for the Organization of New York State Management/Confidential Employees, … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesCity of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Cato – Water Financial Operations (2023M-145)
… – pdf] Audit Objective Determine whether the Village of Cato (Village) Board (Board) and Village officials … (officials) effectively managed the financial operations of the water fund. Key Findings The Board and officials did not effectively manage the financial operations of the water fund, establish adequate reserves or develop …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Chittenango Central School District – Information Technology (2023M-155)
… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through … Village of Monticello Board Oversight 2016M337 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Village of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees … June 1, 2012 through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Coldspring – Town Clerk Operations (2013M-137)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Walton Central School District – IT Asset Management (S9-22-24)
… to confirm they were inventoried. We found 51 percent of the sampled assets were not properly accounted for. … could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of $2,052 based on recent purchase prices). Twenty-four IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Thurston Fire Company – Board Oversight (2016M-429)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429XVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewTown of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were not submitted to the DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Enterprise Charter School - Procurement (2019M-06)
… whether School officials used a competitive process to procure goods and services. Key Findings School officials … goods procured. Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, … review all quotes received and publically advertise to meet procurement needs. Verify that the correct pricing is …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06XI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… B-1184, titled Agency Contracts, Non-Personal Service and Capital Spending Controls , impacts the Office of the State Comptroller’s (OSC) audit of contracts and review of contract reporter exemption requests. In accordance with Bulletin B-1184, contract and amendment transactions submitted to OSC for pre-audit and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controls