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List of Agency Reveal Reports and Reveal Retention Schedules
… 7 NPAY745 Incomplete Employee Address Report 4 NPAY747 M/C Cash Merit Award Report 3 PAY002 Payroll Register 15 TAX113 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesNewfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Hillsdale – Justice Court Operations (2014M-312)
… June 23, 2014. Background The Town of Hillsdale is located in Columbia County and has approximately 1,900 residents. The … and an appointed Court clerk. The Court collected $77,277 in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 1, 2013 through November 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256City of Long Beach – Budget Review (B20-7-3)
… projections for overtime costs in certain departments, it does not appear that the total appropriation will be … for overtime or ensure that controls are in place to reduce the use of overtime. Include cash flow projections in …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Village of Bemus Point – Clerk-Treasurer (2022M-38)
… deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with … properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Opinion 91-19
… to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make gift to … fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … 176 does not expressly authorize a fire district to accept gifts of firefighting equipment ( cf . Town Law, §176[14], …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Town of Carrollton – Justice Court Operations (2018M-21)
… were properly accounted for. Key Findings The Justices' cash balances exceeded known liabilities by a combined total …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Broadalbin - Records and Reports (2018M-63)
… records and reports. The bookkeeper did not record all cash transfers and advances between Town bank accounts and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Depew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, … for the District to realize approximately $487,000 in additional interest earnings. Had the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77IX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersLongwood Public Library – Bank Account Management (2015M-309)
… library that received a provisional charter from the New York State Board of Regents in 1953 and serves the Longwood …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Covert – Financial Management and Justice Court (2015M-180)
… and maintain fund balances that are sufficient to cover cash flow needs. Ensure that duplicate receipts are numbered, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Village of Irvington – Selected Financial Activities (2015M-265)
… audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, 2013 through June …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Required Documentation
… a letter asking for additional documentation. Below is a list of acceptable forms of proof. Proof for Individuals … business and name changes; Copy of Merger Agreements; and List of subsidiaries your organization can claim on behalf … Save the document in one of the accepted file formats: PDF, JPEG, bitmap and GIF. File size must be under 5mb. (HINT …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfState Comptroller DiNapoli Releases School Audits
… his office completed audits of Baldwin Union Free School District , Catskill Central School District , …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Auditors found Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of … revenues were deposited properly; The city’s billed receivables were overstated by $4.4 million in 2012 and $11.1 … and by $4.5 million in 2012-13. Auditors found that, from the 2010-11 fiscal year through the 2012-13 fiscal year, …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… expenses—no exceptions. Don’t issue cards that allow cash advances or cash back from purchases. Establish reasonable credit limits …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraud