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West Nyack Fire District – Claims Processing (2014M-259)
West Nyack Fire District Claims Processing 2014M259
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … 2014 and 2016 (to $1.6 million). District officials have not established the levels of fund balance to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80City of Rensselaer – Accounting Records and Reports (2023M-26)
… accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage … and capital projects. Key Findings City officials did not maintain complete, accurate or timely accounting records. … and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26IX.9.C Transfer Procedure – IX. Federal Grants
… and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer … a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the … transactional account code 60810) – This account code does not require appropriation and segregation budget control. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureBank Street College of Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report were reasonable necessary directly related to
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualCayuga County – County Bridge Maintenance (S9-13-4)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $10.3 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… involving federal money, including the current New NY Bridge project (the Tappan Zee Bridge replacement), the … at best, about 18 percent, excluding its work on the New NY Bridge project, which is not subject to MWBE requirements. … The Authority did set its federal DBE goal for the New NY Bridge in line with the regional goal set by NYSDOT and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedVillage of Hagaman – Claims Auditing (2022M-11)
… Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board … of the Board other than claims approved by resolution to be paid prior to audit. Ensure a resolution is passed … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Upper Jay Fire District – Board Oversight (2023M-24)
… financial activities. Key Findings The Board did not provide adequate oversight of District financial activities, which hindered its ability to monitor financial operations and increased the risk that … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Access Controls Over Student Information Systems (2014-MR-1)
… many school districts provide parents and student with limited access to the information. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Investment of Retirement Funds
… Legislative Session 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in mortgages guaranteed by New York state homes and … Memo Bill Text Status … Permits investment of retirement funds in mortgages guaranteed by New York state homes and …
https://www.osc.ny.gov/legislation/investment-retirement-fundsABLE Residency
… State residency requirement for designated beneficiaries in the New York ABLE program. Memo Bill Text Status … … State residency requirement for designated beneficiaries in the New York ABLE program …
https://www.osc.ny.gov/legislation/able-residencyTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … did not employ long-term financial planning, which would have helped it identify historical budgeting trends. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Village of Schaghticoke – Board Oversight (2023M-78)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. As a … Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… bus acquisitions. Key Findings District officials did not accurately apply for all applicable transportation aid … approved. Had officials established procedures to ensure transportation aid applications were accurately filed, the District’s aid may not have been delayed. Key Recommendations Establish procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Fuel Inventory (Columbia County) Payroll duties were not properly segregated. Department heads are not required to … Records and Reports (Steuben County) The town does not have complete, accurate and up-to-date accounting records …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Village of Hilton - Financial Management (2020M-31)
… percent of subsequent years’ budget appropriations. Did not adopt a multiyear financial and capital plan or a … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … with our findings and recommendations and indicated they have begun implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel … sewer ($400,000) funds. Key Findings Village officials did not seek competition when purchasing vehicle fuel as required … Had the Village used State contract vendors, it could have saved approximately $1,100, or four percent on the fuel …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308State Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. Background According to the IRS instructions for Form 1042-S, amounts subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholding