Search
Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key Findings The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Allegany – Vehicle Fuel (2012M-308)
… policy. Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August … for the same five-year period. Instead, the District has experienced operating surpluses in the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Spencer – Financial Condition (2013M-119)
… The Clerk-Treasurer submitted an annual financial report with less cash reported than the actual balance available. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Munnsville – Financial Operations (2012M-239)
… an officer, employee, or independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population … Village of Liberty Financial Condition 2013M109 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Minetto – Financial Condition (2013M-284)
… 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the … The Board did not develop a multiyear financial and capital plan to address the Town’s long-term priorities. Key … basis. Develop a comprehensive multiyear financial and capital plan that projects operating and capital needs and …
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)
… is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
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
… Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, … incentives provided to businesses. Middle Country Public Library – Treasurer (Suffolk County) The treasurer does not …
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
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVillage of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June 1, 2012 through … The Village of Belmont is located in Allegany County and has approximately 970 residents. The Village is governed …
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
… policy. In addition, county officials did not provide cyber security training to IT personnel and county employees. …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Town Court to three years’ probation and ordered to pay full restitution after his February 1 guilty plea to official …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesComptroller DiNapoli Releases School Audits
… 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)
… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
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
… employees to update withholdings, access paystubs and W2s, opt out of paper pay stubs and W2s, and review personal …
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)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
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
… account. Bunn, 49, was sentenced to time served and full restitution, which he paid today in Queens County …
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)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office … the depository (bank used to hold court and trust money) with an itemized list of each court action and other required …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6