Search

Village of Albion – Water and Sewer Rents (2013M-108)

… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … Board of Trustees which comprises four Trustees and a Mayor. Budgeted appropriations for the general, water and …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… deliberate audit of claims is conducted, a message is sent to all officers and employees that this oversight function is … local government or school district. Allocating resources to improve the effectiveness of your claims auditing process … environment of your organization. OSC will be pleased to assist you with any questions you have regarding the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Town of Livonia – Justice Court (2015M-76)

… our audit was to examine the Court’s financial operations for the period January 1, 2013 through March 17, 2015. … maintains a Justice Court with two elected Justices. For 2014, the Town reported net revenues from fines and … perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

State Comptroller DiNapoli Releases Municipal Audits

… Auditors determined the board underestimated revenues by a total of $151,908 (9.5 percent) and underestimated … As a result, the general fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In addition, the board did not properly authorize a local law …

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

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 … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … 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-199

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

… complete report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). … $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing sources. Fully define …

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

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with … by sufficient documentation. Officials used public funds to make donations or impermissible gifts totaling …

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

… to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, … will incorrectly increase the accounts receivable balance in the Modified Accrual Ledger. The Bureau of State … special reimbursement procedures are described in Section 10.D – Cash Advance Payment Types of this Chapter. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursement

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 …

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

… node) for Product reporting needs. A statewide Product Tree will be created to support Miscellaneous Receipts and … migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

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

… officials received an offer letter from New York State Empire State Development for a $1.5 million grant based on …

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)

… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period … records to ensure that all collections are deposited in a timely manner and intact. Maintain accurate and complete …

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

Campbell-Savona Central School District – Financial Condition (2015M-42)

… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … to the tentative budgets based on recommendations included in the annual OSC budget review. Discontinue the practice of … funds and reserve funds that will not be used. Develop a formal plan indicating how much money will be reserved, how …

https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42

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

… The Genesee Valley Central School District is located in Allegany County and is governed by an elected seven-member … million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the reserve, … and reasonable, and develop a plan for using these amounts in a manner that benefits District taxpayers and complies …

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)

… Union Free School District (District) officials secured the District’s network user accounts, established physical … Key Findings  District officials did not adequately secure the District’s network user accounts, establish physical … plan, update the plan as needed and distribute it to all responsible parties.  District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

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)

… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …

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)

… purposes and did not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign …

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

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … were communicated confidentially to officials, we found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… communicated confidentially to officials, we found that the Board of Education (Board) and District officials did … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 … changing user access. Periodically review user access for all nonstudent network user accounts and disable user …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account