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Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s … in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported by the … the professional services of an independent public accountant to perform an audit of the records. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Town of Genesee Falls – Fiscal Stress (2013M-146)
… 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The … The highway fund’s financial condition has diminished in recent years because of revenue shortfalls, and the Board … the highway fund experienced unplanned operating deficits in 2011 and 2012 of $49,263 and $71,979, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … claims auditing process also builds taxpayer confidence in the operations of their local government or school … any questions you have regarding the information contained in this guide or any special circumstances with which you may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Livonia – Justice Court (2015M-76)
… March 17, 2015. Background The Town of Livonia is located in Livingston County and has a population of approximately … not remit more than $151,000 collected to the Supervisor in a timely manner. Neither the Justices nor the Court clerk … so that appropriate action can be taken to enforce payment in a timely manner. Annually audit the Justices’ books and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Dering Harbor – Board Oversight (Suffolk County) The board … determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. … audit school Stamford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199X.7.B Local Customers – X. Guide to Vendor/Customer Management
… AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who … Markets should set up as Local Customers those vendors who pay a fee to have a booth at the State Fair. In these … 09/11/2015 … A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… shed capital project (Project). Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… must submit an AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, Section 1– Accounting Codes Uses and Descriptions Overview and Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101V.3.G Product Code – V. Chart of Accounts (COA) Governance
… are able to access the complete list of Product codes in the SFS. The Product ChartField is six numeric digits in length. Reporting Trees for Product are being created on … information, including the COA Tree List, can be found in SFSSecure . To add or modify a Product value, complete the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Bombay – Justice Court Operations (2015M-208)
… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period … records to ensure that all collections are deposited in a timely manner and intact. Maintain accurate and complete …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … underestimated revenues and overestimated appropriations when they prepared and adopted budgets for the last three … funds and reserve funds that will not be used. Develop a formal plan indicating how much money will be reserved, how …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management … County and is governed by an elected seven-member Board of Education. The District currently operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraGarrison Union Free School District – Information Technology (2023M-127)
… and resume essential operations in a timely manner. 40 of the 115 enabled nonstudent network user accounts (35 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127