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State Comptroller DiNapoli Releases Audits

… Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … in the initial audit report, implementing a new procedure for monitoring and reviewing training records. Of the initial … The New York Freedom of Information Law (FOIL) provides for public access to government records. Under FOIL, …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-audits

Town of Thompson - Board Oversight (2018M-69)

… not provide adequate oversight of the Comptroller’s duties to ensure that they were completed timely and accurately, … of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial operations and financial …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

St. Paul Boulevard Fire Association - Board Oversight (2018M-117)

… all claims. Key Recommendations The Board or membership should: Amend the bylaws or adopt separate written financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117

North Salem Central School District – Network User Accounts (2022M-140)

… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140

IV.3 Overview – IV. Accounting Codes - Uses and Descriptions

… listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to enable State managers to monitor and track the type of revenues the State receives. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overview

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

Town of Lockport – Justice Court (2018M-36)

… or that fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket … all bail held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

More About This Retirement Plan – State Police Plan

… retirement plan summary describes the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement … New York State Legislature. This publication applies only to members who joined the New York State and Local Police and … for more information. This publication has made reference to “Sections” and “Articles” that refer to the RSSL as …

https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-plan

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… residents of the Town of Alden in Erie County, governed by an elected five-member Board of Directors. The … evidence that nearly $64,000 in payments were authorized by the Department’s membership. The Treasurer did not perform … cash receipt records showing which tickets were sold and by whom each month. … Crittenden Volunteer Fire Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Village of Morris – Fund Balance (2017M-58)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through …

https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58

Village of Sidney – Financial Activities (2023M-14)

… complete report – pdf]  Audit Objective Determine whether the Village of Sidney (Village) Board of Trustees (Board) and … monitored selected financial activities. Key Findings The Board and Clerk-Treasurer did not properly monitor … were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 33 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Walton Central School District – IT Asset Management (S9-22-24)

… – pdf] Audit Objective Determine whether Walton Central School District (District) officials appropriately tracked, … percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Mechanicville City School District – IT Asset Management (S9-22-16)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

East Hampton Housing Authority – Board Oversight (2017M-33)

… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

Steuben County – County Bridge Maintenance (S9-13-1)

… DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is … by replacing and completely renovating six bridges each year. Key Recommendations Track yearly maintenance and repair …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Village of Nelsonville – Financial Operations (2012M-242)

… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242

State Comptroller DiNapoli Releases School District Audits

… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental … Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a … fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts Payable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entries