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IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal management debt … This section provides information to all state departments and agencies on the federal management debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… million. Key Findings The bookkeeper accounted for all waste water capital project activity in the sewer operating … Ensure that the bookkeeper properly accounts for the waste water treatment project separately from the sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Knox – Town Clerk (2020M-72)
… Determine whether the Town Clerk Clerk recorded deposited disbursed and reported all …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Accounts Payable Advisory No. 68
… Operations (GFO), Chapter XII, Section 10.D – Monitoring Moving Service Guidance: This section provides guidance on … agencies must follow when procuring and paying for moving services from the Office of General Services’ centralized contracts. The moving services contract is a multi-award contract that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesTown of Corning – Financial Condition (2020M-13)
… fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. Key … and appropriations are reasonable based on historical or known trends. Develop multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Liverpool Central School District – Information Technology Assets (2020M-59)
… did not perform comprehensive inventory counts. Our review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items we tested: a laptop and two cameras, … and applicable licenses. Perform physical inventories of hardware and compare them to inventory records, and review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Village of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Otsego – Financial Condition (2013M-307)
… the Town’s practices regarding budget development and adoption for the period January 1, 2012 through August 20, … the Towns practices regarding budget development and adoption for the period January 1 2012 through August 20 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesVillage of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Milford – Justice Court Operations (2014M-279)
… in fines, fees and bail money during 2013. Key Findings Tickets which were paid in full or dismissed remained open … pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely manner. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Westfield, Town of – Financial Management (2013M-389)
… taxes in those funds are reduced to zero, in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… who are involved in the procurement process comply with the purchasing policy requiring the use of verbal and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… The Highway Superintendent was incorrectly paid $6,015 in overtime and call-in hours. Timekeeping and leave accrual records were not …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). … improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103