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Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. Background The … are County Legislators. Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… reconciliations, bank statements or canceled check images on a monthly basis are performed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80State Comptroller DiNapoli Releases Municipal Audits
… found complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a result, the board could not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and expenditures against … As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Vestal Central School District – Financial Condition (2014M-08)
… Board and District officials developed reasonable budgets for the period July 1, 2012 through October 17, 2013. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings … historical expenditures as compared to the proposed budget for the District taxpayers’ consideration. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State Comptroller Thomas P. DiNapoli. Overall, local … collections totaled $1.76 billion, up $26.1 million from the same time last year. “Growth in local sales tax …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearState Agencies Bulletin No. 298
… Agencies of the following changes to Deferred Compensation rules, rates, and limits effective 01-01-2002. The yearly … Agencies of the following changes to Deferred Compensation rules rates and limits effective 01012002 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Rye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … in overtime wages without proper supporting documentation to determine the purpose of the overtime worked. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159DiNapoli: Local Sales Tax Collections Up Slightly in May
… tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an … Overall, local collections totaled $1.71 billion in May, up $18.4 million compared to last year. “Modest growth … is especially important in this uncertain economy.” For May 2023 compared with May 2022: New York City’s collections …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to … be used to capture Refund Type transactions related to the Comptroller’s Refund Account. Product codes are not … 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-codeTown of Cortlandville – Fuel Purchases (2012M-171)
… Purpose of Audit The purpose of our audit was to determine if the Town was acquiring fuel … Town is located in Cortland County and has a population of approximately 8,500. The Town’s Board of five elected … Town of Cortlandville Fuel Purchases 2012M171 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Homeowners Association, Inc.
… educational and informational workshops, literature, seminars and newsletters; and iii) hold monthly public … for personal purposes. For example, Homeowners purchased a desktop computer to produce professional quality documents … with grant funds. We question whether Homeowners operated a functioning office. Homeowners returned $800 to the State. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incTown of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Woodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Niskayuna Central School District – Financial Condition (2012M-218)
… to the District taxpayers the Board’s decision on the appropriate level of fund balance to maintain, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Long Lake Central School District – Payroll (2016M-90)
… because she was responsible for collecting employees’ time records; recording the hours worked or salaries to be … rates, withholdings and deductions; performing transfers between the District’s bank accounts for payroll purposes and … the payroll process were not adequate because he did not compare payroll registers to payroll source documents (i.e., …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management and its … District officials did not implement performance measures to effectively and efficiently manage transportation costs. … consider prior years’ financial results and develop a plan to use the surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management