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Town of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … that all cash receipts are remitted to the Supervisor in a timely manner. Ensure that all concession stand cash …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCity of Salamanca – Selected Financial Activities (2015M-284)
… the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… records. While the clerks generally recorded, deposited, and reported the fees, water rents and certain recreational fees, they did not always make … County) The board ensured disbursements were supported and approved. However, the board did not ensure the service …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1XIII.10 Overview – XIII. Employee Expense Reimbursement
… may have: (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS, or submit a personal check to the Agency to refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately … fund to other departments and districts accounted for in other funds. However, we found that the allocation method … – such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Rapids Fire Company – Credit Cards (2023M-86)
… the purchases were for appropriate Company purposes . In addition: The President did not enforce the credit card … The Treasurer did not perform the duties outlined in the Policy. Officials allowed an individual that was not … totaling $3,000 for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Livonia – Board Oversight and Information Technology (2014M-221)
… through 2012-13 because the Board did not consider the results of operations for the previous year when budgeting …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… coming weeks.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these … at the Department Taxation and Finance with outliers in the areas of train fare, fuel and other miscellaneous … for one employee who separated from the Department in February 2011. We performed further audit testing and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Village of Allegany – Vehicle Fuel (2012M-308)
… 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Bank. The latter, in its capacity as Treasury's fiscal agent, operates the system. Federal agencies establish and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … of the town’s financial condition. Three of the town’s funds have carried repeated fund balance deficits, while two …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… The bookkeeper could not provide the Board with fund balance amounts and the reconciled cash balances for each … Separately account for the financial activity and fund balance for each individual special district. Provide monthly financial reports to the Board that include fund balance amounts and reconciled cash balances, in addition to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more closely … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … many resources that can be useful to local officials in the wake of the pandemic. List of allowable tax levy …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearTown of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… housing authority created to provide low-rent housing in the City of Watertown. The Authority is governed by a … dedication to the Authority. We are aware of no authority in NYS Public Housing Law for a housing authority to make a … paid trips, to an employee or retiree. It is permissible in our view for a housing authority to provide a token of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221