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Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District … over the District’s financial operations. They both failed to properly assign users within the financial software, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

City of Little Falls – Financial Condition (2021M-54)

… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Village of Endicott – Budget Review (B4-13-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

Town of Coldspring – Town Clerk Operations (2013M-137)

… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … the dates received in the accounting records correspond to the date of collection. Remit moneys collected to the …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Personal Income Tax and Property Tax

… personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … 1, 2019 through December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)

… process for the period October 1, 2012 through September 30, 2013. Background The Cohoes Housing Authority (Authority) …

https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373

North Shore Public Library – Financial Condition (2013M-344)

… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

County of Rockland – Budget Review (B20-6-13)

… review was to determine whether the significant revenue and expenditure projections in the County’s proposed budget … The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt not to …

https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13

Town of Patterson – Justice Court Operations (2020M-63)

… to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly reported to …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

State Comptroller DiNapoli Releases Municipal Audits

… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Payroll Improvement Project Bulletin No. PIP-005

… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92

White Plains City School District – Financial Management (2020M-71)

… annual budget. Certain appropriations were overestimated in previous budgets and continued to be overestimated. … the statutory surplus fund balance limit and resulted in a lack of transparency because the taxpayers were not … known factors. Reduce the amount of surplus fund balance in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Overview – Improving the Effectiveness of Your Claims Auditing Process

… claims in school districts, counties, fire districts, libraries, towns and villages and pertinent legal references. …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

City of Olean – Budget Review (B1-13-2)

… issued in March 2012. The City’s proposed budget complies with the property tax levy limit set by statute. Key …

https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2

Town of Saugerties – Information Technology (2015M-117)

… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets were adequately … on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not provided Town … The purpose of our audit was to determine whether the Towns IT assets were adequately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney General’s … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period … Board did not establish and implement adequate internal controls over the collections and disbursements processes. … to provide adequate guidance and improve internal controls over collections and disbursements. Ensure that all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… of missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Thurston Fire Company – Board Oversight (2016M-429)

… The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and … and responsibility and the procurement policy does not include thresholds or information required to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429