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Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. … The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Town of Kirkwood – Justice Court Operations (2016M-414)
… of all bail amounts from the list of liabilities to the case files. Key Recommendations Ensure all bank accounts are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… Board of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did … Board reduced its transparency of financial operations, and the public did not have an opportunity to exercise its … plan that includes the use of capital reserve funds and their funding goals. Clearly identify the source of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-2022023 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-fundsVillage of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… reports to NYSLRS are accurate. Village officials agreed with our findings and indicated they have initiated or plan …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding today’s SEC proposed rule … as investors to make sure the companies we invest in are prepared for the future, so they can be profitable and successful in the global marketplace. To do so requires us to have the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalPutnam Valley Central School District – Information Technology (2021M-154)
… password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities required administrative permissions, to be used for non-administrative activities. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Town of Southold – Financial Operations (2014M-299)
… The Town of Southold is located in Suffolk County and has a population of approximately 23,200. The Town is … Key Findings The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Middle Country Public Library – Treasurer (2015M-291)
… does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a … checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps to clarify that the Treasurer’s position is a …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86City of Long Beach - Financial Condition (2019M-133)
Determine whether the Council and City officials adequately managed the Citys financial condition
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-1332015 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2015-annual-cash-basis-report-state-funds2016 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-fundsCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Haldane Central School District - School District Website (S9-19-32)
… a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32