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Operational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the … has been updated to reflect these changes. Any questions on this change can be directed to BSAO as follows: Accounts …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… Unit via the following email address: [email protected] If you have any questions on these requirements, please …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Comptroller. Officials disagreed with certain findings in our report. Appendix C includes OSC’s comments on their …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsSchoharie County Court and Trust Funds (2022-C&T-3)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Town of Windsor – Financial Management (2025M-24)
… Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key Findings The … with a breakdown by fund to assist officials in preparing and approving the final budget and providing transparency to the taxpayers and residents. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24LGAC - Annual Report - 2019
New York Local Government Assistance Corporation Annual Report for the fiscal year ended March 31, 2019.
https://www.osc.ny.gov/files/debt/pdf/lgac-annual-report-2019.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfMedicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12)
To determine if eMedNY reasonably ensured that Medicaid claims were submitted by approved providers, properly processed, and resulted in correct payments ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12.pdfOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… Collections ( 2019-S-8 ). About the Program The Gaming Commission (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followTown of Farmersville - Town Clerk (2019M-49)
… a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded … as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Haverstraw - Financial Condition (2019M-52)
Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Skaneateles Central School District - Online Banking (2019M-2)
… Key Recommendations Update the online banking policy to clearly describe the procedures for authorizing and … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Etna Volunteer Fire Department - Procurement (2019M-48)
Determine whether the Board established adequate controls over procurement
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Jamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Village of Arkport - Information Technology (2019M-203)
Determine whether Village officials adequately safeguarded Village information technology IT assets
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203