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Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Background The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled check images to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… may be malicious or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware infection or PPSI exposure. In addition to … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …
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)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
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)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population … Town of Stratford Supervisors Records 2013M11 …
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
… on this topic, visit job aid Accounts Receivable portion published to SFS Coach. SFS Coach is accessible from the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and … a result, a contractor used less expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State Comptroller’s Office were accurate and timely. Key …
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 … – Project Approval and Monitoring (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts …
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
… code for the expenditure made. See Chapter IV, Section 1– Accounting Codes Uses and Descriptions Overview and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementTown of Olive – Claims Processing and Information Technology (2012M-223)
… 1, 2011, to August 28, 2012. 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 …
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
… are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or poorly … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown of Livonia – Justice Court (2015M-76)
… of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, 2013 … by an elected five-member Town Board, maintains a Justice Court with two elected Justices. For 2014, the Town reported … nor the Court clerk adequately monitored defendant cases with unpaid fines and surcharges. The Board did not …
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 … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
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)
… through May 7, 2013. Background The Town of Genesee Falls is located in Wyoming County and serves approximately 440 residents. The elected Town Board is the legislative body responsible for managing Town … as of December 31, 2012. However, because the general fund is directly impacted by borrowings from the highway fund, it …
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)
… deposited and made adjustments for water and sewer bills with only limited oversight. The Board also did not … and calibrated on a regular basis to help ensure that bills, especially those for the Village’s largest customers …
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)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in office for … the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash accounts were out …
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 agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Dering Harbor … confidentially to city officials. Find out how your government money is spent at Open Book New York . Track … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsPort Jervis City School District – Financial Condition (2022M-152)
… another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end … did not present the District’s budget or fund balance in a transparent manner. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152