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West Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… services was not deposited and cannot be accounted for. 225 disbursements (27 percent) totaling $106,360 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Mount Morris – Justice Court (2012M-129)
… 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. … Justices and Court clerk collected approximately $94,590 in fines and surcharges for the period January 1, 2010, to … former Justice’s bank account and any unidentified moneys in the Justice’s bank account should be reported and remitted …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board properly approved and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalJefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders or notify the court when a probationer violated the court order. As a result, … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the … officials did not always properly enforce restitution orders or notify the court when a probationer violated the … restitution obligations. Nine of the 13 restitution orders reviewed had uncollected payments totaling $63,805. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Town of Edinburg – Justice Court Operations (2014M-226)
… of our audit to evaluate the Court’s financial operations for the period January 1, 2013 through April 30, 2014. … Perform monthly accountabilities and bank reconciliations for the fines and fees bank account and the bail bank … of our audit to evaluate the Courts financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … year 9,236,000 4,426,286 13,662,286 1,426,639 Due in more than one year 83,302,378 74,482,273 … 180,417,276 30,375,033 NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsTown of Hammond – Town Clerk Operations (2014M-350)
… The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is … Town Board. The Town Clerk is an elected position, and the Clerk also serves as the Town's Tax Collector. Key … source documents to support property tax payments received and did not always issue duplicate receipts for tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… Background The Town of Goshen is located in Orange County and has a population of approximately 13,700. The Town is … did not always sign the daily member attendance record and not all overtime was properly documented. An officer … to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244DiNapoli Announces Sale of $916 Million State of New York General Obligation Refunding Bonds
… the details of the upcoming competitive sale scheduled for October 28 of State of New York General Obligation … Bonds, totaling $916 million. The bonds will be issued for the purpose of refunding certain outstanding State of New … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-916-million-state-new-york-general-obligation-refunding-bondsRetirement Estimates – Divorce and Your Benefits
… or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ … provide a one-time estimate of their Single Life Allowance retirement benefit using current earnings and service … benefits to some future hypothetical retirement date), or pre-retirement estimates of an ex-spouse’s benefit pursuant …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesTown of Berkshire – Town Clerk (2014M-230)
… management for the period January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in … management for the period January 1 2013 through June 13 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… maintained due to carrying over unsupported balances for interfund activity, receivables and cash balances from … The Supervisor did not provide the Board with his records for audit, as required by New York State Town Law (Town Law) …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Poestenkill – Credit Card Purchases (2024M-34)
… supported, for legitimate purposes and approved before payment. Key Findings The Board did not ensure all credit … supported, for legitimate purposes and approved before payment. As a result, the Town paid $1,322 for inappropriate … credit card payments totaling $13,563 (28 percent) before payment, as required. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34North Greenbush Common School District – Claims Auditing (2022M-112)
… former Superintendent while also serving as the purchasing agent and the audit and approval was not dated. Seven claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Adirondack Central School District – Information Technology (2022M-61)
… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6