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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 Clerk’s office for the period January 1, 2010, through … Town of Coldspring Town Clerk Operations 2013M137 …

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

… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …

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

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

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 safeguarded for the … The purpose of our audit was to determine whether the Towns IT assets were adequately safeguarded for the …

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

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …

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

State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments

… The Office of the State Comptroller has developed five new “10-minute … weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, State Comptroller … become more sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governments

Norwich 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-s9-22-18

Village 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 … rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272

Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)

… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …

https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Le Roy Central School District – Reserve Funds (2022M-110)

… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110

Transportation – 2022 Financial Condition Report

… lane miles were rated good to excellent, a 2 percentage point increase since 2020. Bridge Conditions Have Improved Since 2017, But Are Worse … State was responsible for maintaining 8,527 bridges.* A bridge is considered to be in poor condition (previously …

https://www.osc.ny.gov/reports/finance/2022-fcr/transportation

Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)

… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-project

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… This chapter provides an overview of reimbursable expenses to State employees. Most employee … Payable module of the SFS. Refer to the sections within Chapter XII – Expenditures of this guide and the Payroll … This chapter provides an overview of reimbursable expenses to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy … The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement

… institution to distribute deposits according to a specific plan, any direct deposits from the State, including expense … reimbursements, will be distributed pursuant to this plan. Accordingly, employees should review this distribution …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-payment

East Hampton Housing Authority – Board Oversight (2017M-33)

… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not … effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as necessary. The water fund had a negative unassigned fund balance since 2016. …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152