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Town of Saranac – Payroll (2014M-289)
… a population of approximately 4,000. The Town is governed by an elected five-member Town Board, which consists of the …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Town of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Afton – Budgeting Practices (2013M-304)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring positive …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116DiNapoli: School District Tax Levy Cap Below 2 Percent
… the two previous years, according to data released today by State Comptroller Thomas P. DiNapoli. “As the levy growth …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentLowville Academy and Central School District – Financial Condition (2015M-220)
… 31, 2015. Background The Lowville Academy and Central School District is located in the Towns of Denmark, Greig, … Turin in Lewis County. The District, which operates one school with approximately 1,400 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTupper Lake Central School District – Financial Condition (2014M-151)
… in St. Lawrence County. The District is governed by an elected five-member Board of Education and operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Glens Falls Common School District – Financial Condition (2015M-66)
… February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in … an elected three-member Board of Education, operates one school, with approximately 180 students. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Airmont – Claims Auditing (2024M-1)
… and determined that none of these claims were audited by the Board. In addition: One vendor was potentially …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 308
… pool that is to be deleted. Agency Actions Reporting Line Number Changes: There is no realignment process. Agencies that want to make line number changes for the position should not enter these transactions until pay period To change a line number, use the path: Go Manage Positions Use Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 3, 2014. Background The Village of Owego is located in the Town of Owego, Tioga County, and has a population of … except payroll and did not perform bank reconciliations in a timely manner. The Village has not filed its annual … parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Norwich City School District – IT Asset Management (S9-22-18)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Although … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … with a combined total cost of $1,449 were not inventoried. In addition, officials have not adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… for preventing errors and misappropriation of assets . By allowing others to perform his duties without oversight, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… as the result of a MOU Reimburse centralized service costs by recording an expenditure in an operating fund and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesAsset Forfeiture Escrow Fund
… Data Management Unit 110 State Street, 12th Floor Albany, NY 12236 or Emailed to our Data Management Unit via the following email address: AFRFile@osc.ny.gov If you have any questions on these requirements, please contact us at: LGSA_PSU@osc.ny.gov … Asset Forfeiture Escrow Fund …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Town of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182