Search

Town of Genesee Falls – Fiscal Stress (2013M-146)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2011, through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves … Town of Genesee Falls Fiscal Stress 2013M146 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146

Village of Albion – Water and Sewer Rents (2013M-108)

… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Town of Livonia – Justice Court (2015M-76)

… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …

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

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … of Dering Harbor – Board Oversight (Suffolk County) The board failed to comply with statutory requirements when … budgets for 2013-14 through 2018-19. Auditors determined the board underestimated revenues by a total of $151,908 (9.5 …

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

Stamford Central School District – Fund Balance Management (2022M-199)

… related expenditures, during the last three fiscal years. For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt realistic budgets …

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

… SECTION OVERVIEW AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts … the Department of Agriculture and Markets should set up as Local Customers those vendors who pay a fee to have a booth … Business Units create, manage and modify their own Local Customers. Each Local Customers is accessible only to …

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

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

Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project

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

… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …

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

… – Agency GLBU 'FROM DATE’ – Beginning date of agencies choice 'TO DATE’ – Ending date of agencies choice. Guide to Financial Operations REV. 04/07/2017 …

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

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

… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims … January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …

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)

… 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-101

V.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-code

Village of Walton – Bio-Digester Capital Plan (2016M-378)

… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …

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)

… 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-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, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds and reserve …

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 … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies … There are no recommendations pertaining to ECAs in this report. …

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)

… 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

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

… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …

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, 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-177