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Conclusion – 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/conclusion

Town 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-76

State Comptroller DiNapoli Releases Municipal Audits

… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law … spending, the state's 170,000 contracts, billions in state payments and public authority data. Visit the …

https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits

Stamford 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-199

X.7.B Local Customers – X. Guide to Vendor/Customer Management

… Customers. A Local Customer may have a legal relationship with Centralized Corporate Customers. For example, a Local … is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customers

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

State Comptroller DiNapoli Releases Municipal Audits

… lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was … did not ensure sufficient documentation was included with 16 claims totaling $52,550. Track state and local …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

VII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables

… special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. Agencies …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement

Town of Olive – Claims Processing and Information Technology (2012M-223)

… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … the Village’s financial affairs and financial condition is inhibited. Key Recommendations Maintain proper accounting …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

V.3.G Product Code – V. Chart of Accounts (COA) Governance

… To add or modify a Product value, complete the COA Product Change Request Form and submit it to [email protected] .   …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Village 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-378

Town 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 1,360. The Town is governed by … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Campbell-Savona Central School District – Financial Condition (2015M-42)

… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … of Education, operates two schools with approximately 890 students. Budgeted general fund appropriations for the … underestimated revenues and overestimated appropriations when they prepared and adopted budgets for the last three …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … currently operates one school with approximately 600 students and 130 employees. The District’s budgeted general … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Garrison Union Free School District – Information Technology (2023M-127)

… for IT equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we … they may not recover data and resume essential operations in a timely manner.  40 of the 115 enabled nonstudent network … nine laptops and one printer, were not properly recorded in the District’s inventory listing.  Key Recommendations  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Belfast Central School District – Procurement (2016M-317)

… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 … has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317

Gorham-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, … Key Findings District officials have not developed a formal, documented multiyear capital plan. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Buffalo City School District – Special Education and Grant Administration (2017M-73)

… purpose of our audit was to review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education services and to review the grant administration procedures for the period July 1, 2014 through December 20, 2016. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration