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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board … ensure that bank reconciliations were performed. Claims to be paid were not presented on an abstract, and Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in … which maintain their own accounting systems but which report pursuant to State laws and regulations promulgated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… of Mentz in Cayuga County. The Village, which is governed by an elected five-member Board of Trustees, has a population … segregation of duties. Review and approve all adjustments made to customers’ water and sewer accounts and ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Rhinebeck – Water Fees (2013M-311)
… re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve … that water bill finance charges are assessed in accordance with its local law, as written, or consider amending its local law to agree with the procedures that are currently in place to assess …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.F M-Year Legislation – IX. Federal Grants
… strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow … sufficient time for final reports and closing documents to be reviewed and approved by the federal government before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… system for administrative employees that accurately records the hours worked by those employees. Ensure pay rates …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373White Plains City School District – Financial Management (2020M-71)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsChenango Valley Central School District – Budget Review (B4-13-11)
… respectively. The District’s proposed budget complies with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with previous years’ actual results of operations, unless …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is … property taxes and State aid. Key Findings The Board needs to improve its oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of … was $1 million. Key Findings The Board and the Mayor did not meet their fiscal oversight responsibilities. They did … Clerk-Treasurer’s receipt or disbursement records. They have allowed the Clerk-Treasurer and Deputy to perform all of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Mohawk – Records and Reports (2013M-113)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed. Key … May 31, 2020, unassigned fund balance was $463,948, which is 78 percent of the 2020-21 appropriations. The Village has excess fund balance and the Board did not adopt a fund balance policy. Key Recommendations Hold public …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the … only and the monthly credit card statements are included with the monthly claims to be audited prior to payment. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Village of Cato – Water Financial Operations (2023M-145)
… errors totaling $7,903 which included $6,607 that should have been billed and collected and $1,296 in overbillings. … water produced and purchased to water billed to identify any variance. Review water rates and assess reserve balances … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … former clerk of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Summit – Town Clerk (2024M-51)
… agreed with our recommendations and indicated they have taken corrective action. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Electronic Documents Submission System (EDSS)
… form is intended to be used when your government entity does not have a Government Authorizer available to establish the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssOpinion 88-44
… acquires an interest in the contract between the town and the engineering firm with which the town contracts when … member becomes employed by the firm. This is in reply to your letter asking whether a town board member who is an … that the board member is a part-time employee of the firm and that his duties with the firm do not require him to work …
https://www.osc.ny.gov/legal-opinions/opinion-88-44X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… vendors that qualify as small businesses under the State’s prompt payment legislation have the certification “Small … as small businesses eligible for payment within, or prompt payment interest after, 15 days as established in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-information