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Town of Preston - Financial Management (2018M-81)

… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… for 2014 included $94,000 for fire protection services. Key Findings The Department’s bylaws do not specifically … canceled check images and monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

City of Mount Vernon – Payroll (2014M-347)

… of Audit The purpose of our audit was to determine if City officials provided sufficient oversight of employee time … January 1, 2013 through April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which is governed by a five-member City Council, has …

https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347

2023 Annual Cash Basis Report on State Funds

… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … Funds Debt Service Funds - Lease/Purchase and Other Financing Agreement Disbursements Future Lease/Purchase and …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

Town of Southold – Financial Operations (2014M-299)

… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver … The purpose of our audit was to review selected financial operations of the Town for the …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

2022 Annual Cash Basis Report on State Funds

… (Uses) Governmental Funds - Local Assistance Disbursements Statement of Appropriation Transactions (in Force) … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term Investment Pool …

https://www.osc.ny.gov/finance/cash-basis/2022-annual-cash-basis-report-state-funds

Terms of Service

… State Comptroller ("OSC") welcomes all Users to the OSC Online Services ("Services"). OSC provides these Services … “Enrollment” shall mean the successful establishment of an Online Services account with OSC, including the creation of a … Password. Enrollment provides a User access to authorized online applications and services provided by OSC. “Enrollment …

https://www.osc.ny.gov/online-services/terms-service

Crown Point Fire District – Board Oversight (2024M-29)

… operations. As a result, the Board cannot assure taxpayers and other interested parties that the District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash balances for …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… network access controls were adequate. As a result, there is a significant risk that network resources, financial data …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …

https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review

Village of Frankfort – User Charges (2014M-117)

… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Town of Salina – Information Technology (2013M-256)

… (PPSI) and sanitizing computer equipment onsite before disposal. The Board has not instituted policies and … PPSI. Establish written policies and procedures to ensure removal of all PPSI data from computers and other electronic …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

State Comptroller DiNapoli Releases Municipal Audits

… did not retain documentation related to scrap metal sales or account for sales totaling $1,277. Town of Throop – Procurement The board … Village officials did not ensure an independent review of parks and recreation department claims occurred or ensure all …

https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits

Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report …

https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manual