Search
Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or record daily … and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution Adopt, review, … practices for Town operations; Issue duplicate receipts where no other evidence of receipts are available. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance charges. The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for … The purpose of our audit was to assess the Board and Supervisors oversight of the disbursement process in the Supervisors office for the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Princetown – Claims Auditing (2015M-50)
… 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50State Agencies Bulletin No. 1777
… and Historic Preservation in one of the following titles. Park Police Officer Park Police Officer SL Sergeant Park Police Lieutenant Park Police Captain Park Police In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1777-2019-clothing-allowance-certain-agency-police-services-unit-apsuSUNY Bulletin No. SU-290
… bulletin is to inform agencies of the new deduction code for a political action fund to be offered to employees … code 488. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-290-new-deduction-code-cwa-political-action-fund-cwa-cope-pccTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records. Background The Town of Carroll (Town) is located in Chautauqua County and has approximately 3,500 residents. … Comptroller, and it did not request a 30-day extension in 2011 or 2012. The Supervisor did not submit to the Board … they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to indicate the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … 1, 2012 through December 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6State Comptroller Thomas P. DiNapoli Statement on Attorney General's Report on Governor
… "This is a sad day for New York. The Attorney General's report documents unacceptable workplace behavior in the Executive Chamber at the highest level of state leadership. The women who came … This is a sad day for New York The Attorney Generals report documents …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-thomas-p-dinapoli-statement-attorney-generals-report-governorEast Ramapo Central School District – Budget Review (B21-5-4)
… 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to … and Relief Supplemental Act; and ARP – American Rescue Plan). We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Agencies Bulletin No. 1820
… for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … for reporting line number changes and to explain how chartfield strings will be charged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1820-reporting-line-number-and-budget-year-changes-fiscal-year-2020-2021Town of Covert – Financial Management and Justice Court (2015M-180)
… May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… services totaling $69,320 were not issued and the RFP for external audit was last advertised in 2011. 13 purchases … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsMonroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not provide adequate oversight, as it did not review, verify and approve County …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… documentation to support their verbal assertions that some providers were sole sources for 21 professional service providers paid $2.6 million. The District did not have written agreements with 11 professional service providers paid $1.5 million. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58City of Fulton – Capital Projects (2021M-184)
… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital projects fund records, monitored project financial results against budgets and closed out records for completed … determine the complete financial history and position of individual projects or determine the correct capital …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… a population of approximately 330. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalState Agencies Bulletin No. 130
… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. … 2,900 residents. The Town’s budgeted appropriations for 2013 totaled approximately $1.5 million. Key Finding … review the Towns internal controls over the claims process for the period of January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is governed by … inventory at any given time, and it does not take periodic physical inventories for reconciliation purposes. We …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386