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Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Overview – Travel and Conference Expense Management
… out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over travel and conference … travel forms; using credit cards and cash advances to pay for travel; extension of travel for personal reasons; travel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Agencies Bulletin No. 1876
… of this bulletin is to notify agencies of the maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS (7U), … Resolution has been approved. Effective Dates Maximum salary contribution limits for the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsPoughkeepsie City School District - Budgeting (2018M-226)
… limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Town of Moriah - Leave Accruals (2019M-168)
… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Herkimer County Community College - Procurement (2019M-186)
… procedures do not address the solicitation of competition for professional services and insurance. The College … ensure they are consistent, and provide detailed guidance for procuring professional services and insurance. Ensure the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not … all of the Treasurer’s duties as required by the bylaws and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately supported. Adopt procedures to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialLatham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the … County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … has not established procedures to ensure the information is organized and accurately recorded. The Committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Caton – Supervisor’s Records and Reports (2014M-359)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2011 through July 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of New Windsor – Information Technology (2020M-137)
… disaster recovery plan that provides specific guidelines for the protection of IT assets and data against loss or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Glens Falls Housing Authority – Tenant Rents (2014M-370)
… assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, 2014. … York State Public Housing Law to provide low rent housing for qualified individuals. Operating expenditures for 2014 totaled approximately $5.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mTown of Day – Supervisor’s Records and Reports (2014M-225)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2013 through April 30, 2014. … daily accounting requirements. Budgeted appropriations for 2014 total approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Bemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Village of Bellport – Claims Processing (2014M-126)
… of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013. … five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 … that claims are audited by the Board. Claims were paid for services without a written contract or agreement between …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126IX.12.A Key Provisions – IX. Federal Grants
… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ … to the financial statements if separate GAAP statements for those individual plans or pools are not available. … …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hume – Financial Management (2014M-333)
… of our audit was to review the Town’s financial condition for the period January 1, 2009 through February 11, 2015. … Board. General and highway fund budgeted appropriations for 2015 total approximately $1.1 million. Key Findings The … of our audit was to review the Towns financial condition for the period January 1 2009 through February 11 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333State 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/2020/10/state-comptroller-dinapoli-releases-municipal-audits