Search
City of Troy – Budget Review (B22-5-7)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … of the 2023 proposed budget, we identified certain revenue and expenditure projections and other matters that should be …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7City of Yonkers – Budget Review (B18-6-6)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance … request does not include an appropriation for textbooks, and underestimates the appropriation for personal services. …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6State Comptroller DiNapoli Releases Municipal Audits
… years. Town of Freedom – Financial Management (Cattaraugus County) The board did not develop and adopt realistic budgets … $735,000 as of December 31, 2020, or 69% of the 2021 fund appropriations. The board also did not establish … approve capital projects budgets, monitor their financial results, or approve the close-out of projects and city …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… Local sales tax collections in New York state totaled more than $5.5 billion in the second quarter of 2022 (April-June), an increase of 12.2% or nearly $604 million compared to the same quarter last year, according to a new report … Local sales tax collections in New York state totaled more than $55 billion in the second …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency … For State agencies that do not use the Billing module in SFS to create interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesPride 2022
… been on the forefront of the LGBTQ movement since 1969, when a riot broke out at New York City’s Stonewall Inn and … LGBTQ New Yorkers and allies from across the State. Watch a Replay of the Event 2022 Honorees Carmen Neely … LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. …
https://www.osc.ny.gov/pride-2022East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… financial duties and instead assign them all to the Treasurer. The Board does not conduct an annual audit of the … records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsChittenango Central School District – Financial Management (2016M-294)
… is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Village of Morris – Fund Balance (2017M-58)
… Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is … by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key Findings Over the last three …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Richfield Springs – Justice Court (S9-14-1)
… two Court clerks. Per the Court’s information technology system, the Court collected 297 payments totaling … areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Village of Nelsonville – Financial Operations (2012M-242)
… 2012-13 fiscal year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242East Hampton Housing Authority – Board Oversight (2017M-33)
… is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member Board of … The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for qualified … 93 housing units located on three properties in the Town and purchased a fourth property in 2016 where another 40 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Mechanicville City School District – IT Asset Management (S9-22-16)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Walton Central School District – IT Asset Management (S9-22-24)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 57 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Geneseo Central School District – IT Asset Management (S9-22-11)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 72 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Village of Sidney – Financial Activities (2023M-14)
… airport operating deficits exceeded $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and … is self-sufficient. Collect delinquent real property taxes. Maintain proper accounting records and provide the …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Steuben County – County Bridge Maintenance (S9-13-1)
… 31, 2011. Background The County covers 1,390 square miles and has approximately 99,000 residents. The County is … of Public Works (DPW) is responsible for the maintenance and monitoring of bridges and includes a professional engineer who is directly involved …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Lockport – Justice Court (2018M-36)
… of our audit was to examine the Court’s financial activity for the period January 1, 2016 through October 11, 2017. Key … the Court’s cash assets and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail … and unreliable, the Court’s bail amounts were understated for the current Justices by approximately $60,000. The Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… monitor the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … Develop and adopt policies and procedures regarding the daily lottery activities and ensure that only the … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls