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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountStamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Stratford – Supervisor’s Records (2013M-11)
… had solicited the professional services of an independent public accountant to perform an audit of the records. Key … the following year, or engage the services of a certified public accountant or public accountant to conduct the audit. … Town of Stratford …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11X.7.B Local Customers – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track … Agreements for this Guide for additional guidance on revenue contracts that require OSC review.) For example, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
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
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … County Industrial Development Agency – Project Approval and Monitoring (Tompkins County) While the board evaluated … paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed …
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
… Chapter XII, Section 6.L – Replenishing an Advance Account of this Guide for further information. It is not appropriate … balance in the Modified Accrual Ledger. The Bureau of State Expenditures will reject cash advance reimbursement … charging advance account codes. After OSC’s Bureau of State Expenditures reviews and approves the payment, an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the … Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an elected Town Supervisor. In the 2011 fiscal year, the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of this publication. Please contact the regional office for your locality with any questions you may have. Legal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … to a specified person based on the needs associated with their job functions. Establish a formal disaster …
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)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. … The elected Town Board is the legislative body responsible for managing Town operations, including establishing internal controls over financial operations and for maintaining sound financial condition. The Town’s general …
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)
… audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, … Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings … to our 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The …
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
… The Product ChartField is used to record revenue or expenses related to … 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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors determined the board … properly managed. Officials did not establish a process for staying current on water system cybersecurity threats. … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsPort Jervis City School District – Financial Condition (2022M-152)
… by an average of $5.8 million each year from 2017-18 through 2020-21 and appropriated $4.8 million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152SUNY Bulletin No. SU-329
… Purpose: The purpose of this bulletin is to notify SUNY agencies of calculation changes pertaining to 403(b) deductions. Affected Employees: Employees enrolled … regarding PayServ entries may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansSharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4