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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-54Village of Endicott – Budget Review (B4-13-8)
… Village’s general fund as of May 31, 2004. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… supervisor and none were signed by the employee. More than 60 percent of the timecards (25 of 41) were incomplete as a … the payroll clerk (clerk) did not deduct a total of 13 days of approved leave time, valued at $2,100, from two employees’ leave accrual records. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Town of Lisbon – Financial Condition (2012M-202)
… Purpose of Audit The purpose of our audit is to evaluate the Town’s financial condition … 1, 2010, through December 31, 2011. Background The Town of Lisbon is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Town of Kendall – Justice Court (2013M-130)
… Key Findings We found significant control deficiencies with the Court’s operations. The Justices did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Penn Yan – Water Operations (2013M-104)
… municipal billing calculations are equitable. Budget for funds which are anticipated to be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… the three fiscal years ended March 31, 2011, in accordance with cash basis of accounting. Recommendation None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableNew York State Comptroller DiNapoli Statement on New York City's Adopted Budget
… New York City’s adopted $98.7 billion FY 2022 budget, … beginning July 1, 2021, highlights the critical role a continued economic recovery and sound fiscal management …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budgetTown of Mohawk – Records and Reports (2013M-113)
… amount of fund balance for each fund. Provide the Board with accurate and complete periodic reports. File an AUD …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Travel Advisory No. 17
… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … response letter. … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Overview – Improving the Effectiveness of Your Claims Auditing Process
… on the body or official responsible for auditing claims in school districts, counties, fire districts, libraries, towns …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Coldspring – Town Clerk Operations (2013M-137)
… 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town … remit moneys due to the Supervisor and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk inappropriately inter-mingled …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Personal Income Tax and Property Tax
… million credits for payment totaling over $1.6 billion . In addition, the Department paid nearly 2.5 million levy year … 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of over $1.1 million. In addition, we …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period … 2006-07 through 2011-12, ranging from almost $2.2 million to over $2.4 million. Library officials have maintained a … or a comparison of actual revenues and expenditures to budget amounts. Key Recommendations Develop a policy that …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344City of Olean – Budget Review (B1-13-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the general fund budget, rather than transferring the funds to the capital projects account. … City of Olean Budget …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. … The purpose of our audit was …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Oyster Bay - Financial Condition Management (2020M-74)
… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74County of Rockland – Budget Review (B20-6-13)
… expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13