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State Comptroller DiNapoli Releases Municipal Audits

… In addition, the board did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded …

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

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

… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials … during the last three fiscal years. For example, the retirement contributions for employees reserve balance …

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 …

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

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

… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …

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

… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins … job performance and tax exemptions. Officials did not obtain required documentation to support project owners’ … information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance …

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

… by running the NY_AP_CASHADV_REPLENISHMENT query in the SFS. The path to access this public query: Reporting Tools > …

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 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-223

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …

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 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-code

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

… 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County and has a population of approximately … amounts to warrant the substantial risks involved in the project. Determine if the $1.5 million grant offered …

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)

… cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and … and compare deposit amounts to manual cash receipt records to ensure that all collections are deposited in a …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County and is governed … Board of Education. The District currently operates one school with approximately 600 students and 130 employees. The …

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)

… through August 16, 2016. Background The Belfast Central School District is located in the Towns of Allen, Angelica, … in Allegany County. The District, which operates one school with approximately 340 students, is governed by an …

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)

… have not developed a formal, documented multiyear capital plan. The District developed a reserve plan that … includes details regarding the anticipated use of reserve funds for a five-year period but this plan does not include … policy. Key Recommendations Develop and adopt a multiyear capital plan for a three- to five-year period that addresses …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… The Spackenkill Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, … were reasonable and that fund balance was maintained in accordance with statutory requirements. District officials … results and develop a plan to use the surplus fund balance in a manner that benefits taxpayers. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over payroll user access … had access to functions in the payroll system that were not required to fulfill their assigned job duties. The District’s payroll certification procedures do not require the accountant to trace the payroll amounts to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… Town residents, OSC and other interested parties’ ability to monitor the Town’s operations and financial condition. We … Supervisor did not: Review any of the 199 disbursements to ensure the disbursements were accurate and made for … which is not permitted. Review the canceled check images to ensure they agreed to the Board-approved abstract. The …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41