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Village of Spencer – Financial Condition (2013M-119)
… to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The … Trustees. The Village’s 2013-14 budgeted appropriations for all operating funds totaled approximately $6.4 million. … Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key financial …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background … a Mayor and four Trustees, all of whom are elected for four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal year were approximately $1.74 million. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2V.3.H Category Code – V. Chart of Accounts (COA) Governance
… entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account … maintained. Category Codes will provide a level of detail for purchasing that will significantly improve data analysis and reporting; therefore, the long-term goal is for all agencies to use Category Codes on all supported …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVillage of Belmont – Water and Sewer Operations (2014M-101)
… was to review the Village’s water and sewer operations for the period June 1, 2012 through February 20, 2014. … four-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1 million, including $451,000 for the general fund, $216,000 for the water fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101State Comptroller DiNapoli Releases Municipal Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… A North Country court clerk was sentenced yesterday for stealing more than $5,680 from Bombay Justice Court while … thank Franklin County District Attorney Craig P. Carriero for his persistent efforts to safeguard public funds." Fleury, who was supposed to collect fine money for deposit into the court bank account, instead logged the …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ausable Valley … June 30, 2013. Given the size of district operations this is a dangerously low level. Auditors also found that district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsWhitney Point Central School District – Information Technology (2023M-179)
… adequately managed nonstudent network user accounts and developed and adopted a comprehensive information technology (IT) … to a student (e.g., authorized staff, third-party vendors and shared accounts). Officials also did not adopt an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179State Agencies Bulletin No. 2050
… stubs and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined that additional … Technology Services regarding MFA so that they are best able to assist users who may have questions or require …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42DiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… the sentencing today of Christopher Bunn of Queens for concealing his father’s death to collect his pension and … Attorney Brown and the Social Security Inspector General for their partnership with us in rooting out pension fraud.” Bunn left his father in the Nassau County morgue for more than a year while pocketing $7,542 in pension …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsJefferson County – Court and Trust Funds (2022-C&T-6)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6State Agencies Bulletin No. 2194
… this bulletin is to inform agencies of revised procedures for requesting payroll information related to garnishments … Background: Due to an increased number of requests for sensitive garnishment and deduction information from … of State Payroll Services’ Deductions Section directly for garnishment or deduction information, either via email or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide … financial information. It helps ensure information is straightforward; flexible and standardized; reduces …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies