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Stamford Central School District – Fund Balance Management (2022M-199)
… did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers, and the … million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve …
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)
… Except for some minor exceptions, which we discussed with Town officials, we found that the accounting records … included in the annual update document (AUD) filed with the Office of the State Comptroller (OSC) was supported … the Supervisor’s records and reports annually by January 20th of the following year, or engage the services of a …
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
… required. (Refer to Chapter XI, Section 7 – Revenue and Repayment Agreements for this Guide for additional guidance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… The Board was not fully transparent in planning and could have improved its monitoring of the Project. As a result, … but later added as a $60,000 change order, which should have been competitively bid in accordance with New York State …
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
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … used public funds to make donations or impermissible gifts totaling $47,400 to various local community …
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
… AP Voucher charging the appropriate account code for the expenditure made. See Chapter IV, Section 1– Accounting Codes … query in the SFS. The path to access this public query: Reporting Tools > Query > Query Viewer When running the query … '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-reimbursementTown 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 auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … plan. Key Recommendations Establish written procedures to ensure claims are properly reviewed prior to authorizing …
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
… numbers for each of our regional offices is located at the end of this publication. Please contact the regional … can be directed to OSC’s Division of Legal Services at 518-474-5586. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionTown 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-76Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … formal IT policies for user access, and the Board has not developed a formal disaster recovery plan. We found … had administrative rights. The Village Clerk/Treasurer has administrative rights to the Village’s financial …
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)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The 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)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to … Village of Albion Water and Sewer Rents 2013M108 …
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, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …
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 agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsPort Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling $12.8 …
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 … a flat amount 403(b) before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. Currently, if …
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)
… Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund … Annually overestimated appropriations by an average of $1.6 million, or 17 percent. Informed residents and … needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute 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)
… Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … taxes as an increased revenue source in the future is limited. The Village’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1