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Town of New Hudson – Tax Collection (2021M-2)
… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax collections were generally recorded and deposited … as required. Key Recommendation Remit all real property tax collections, penalties and interest to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Stephentown – Records and Reports (2012M-209)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … are approximately $1.4 million. Key Findings The Town does not have complete, accurate, and up-to-date accounting records, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Newstead Fire Company –Internal Controls (2014M-92)
… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the … comprising 12 members. Key Findings The Board did not authorize 564 disbursements, totaling more than $650,000, … fundraising activities. As a result, Company officials have no accountability for how much cash was actually …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesAccounts Payable Advisory No. 63
… refer to GFO, Chapter XI-A, Section 1.B - Category Codes for more information. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/63-category-codesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including … refer the incident to the State Inspector General's Office for review. If applicable, the agency must also notify the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Operations (Chautauqua County) The town’s unaccounted-for water during the past two years was approximately 38 … and customer meters have contributed to the unaccounted-for water. Water Districts 1, 3 and 7 reported deficit fund …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… For example, payroll and health insurance amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary expenditures and real property tax revenue. Due to the Village’s lack of transparency, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… following audits and examinations have been issued: Office for People With Developmental Disabilities: The Association … examined whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children Inc. were … by New York City, New York state, and other sources. For the three fiscal years ended June 30, 2013, auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process for correcting payments processed against the … The purpose of this section is to provide guidance to Business Units related to the process for correcting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderVendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the … Agencies should collect and record the email address and phone number for a vendors Primary Contact during the …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressVillage of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… did not require an annual audit of the Clerk-Treasurer’s records and reports. The Village paid claims totaling $91,247 … oversight of her work. Ensure that the Clerk-Treasurer’s records and reports are audited annually. Ensure all claims …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36VII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… the appropriate types of transactions and required Vendor ID to be used on each AP Adjustment Voucher. New York State … is the primary source of information. The original voucher ID must be entered in the “Related Voucher” field in the AP … original vouchers is permissible only if the same Vendor ID was used on all the original vouchers. In this case only, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Authority officials did not establish an adequate system of internal controls over water charges. No one independent of the billing clerk reviewed the billing registers and cash …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… 2012. Background The Syracuse Academy of Science Charter School is located in the City of Syracuse in Onondaga County. … governed by a Board of Trustees that has five members. The School’s 2011-12 fiscal year operating budget expenses totaled approximately $7 million. Key Findings School officials routinely purchased school equipment and …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andNiagara County – Court and Trust Funds (2015M-228)
… Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … approximately $29.1 million. Key Findings The Board has not developed policies or procedures which clarify how comp time will be administered. Some employees have been acquiring comp time during normal work hours. There …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24