Search
Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period January 1, 2012 through December 31, 2014. Background The Town of Owego is located in … The purpose of our audit was to assess the towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card … and ensure documentation is intact and reconciled to credit card statements before approving credit card claims …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Waterloo Central School District - Financial Condition Management (2019M-137)
… and the capital projects fund. Maintained six reserves with balances totaling $9.6 million as of June 30, 2018, that … include reasonable estimates of appropriations. Comply with the statutory limit for fund balance and use surplus … property taxes. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Roosevelt Union Free School District - Information Technology (2019M-193)
… District officials disagreed with certain findings in our report. Our comments on issues raised in the District’s response are included in Appendix B. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Town of Stockton – Financial Management (2014M-90)
… did not adopt a policy to address the level of unexpended surplus funds; as a result, the general and highway town-wide funds have accumulated an excessive amount of unexpended surplus funds. The Board has consistently overestimated …
https://www.osc.ny.gov/local-government/audits/town/2014/09/12/town-stockton-financial-management-2014m-90Hammondsport Central School District – Nonresident Tuition (2016M-248)
… County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key … list and perform an annual physical inventory. Reconcile the BOCES-owned inventory list and remove and/or return …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryTown of Thompson - Board Oversight (2018M-69)
… and accurately, which ultimately cost the Town $7,955 in late fees and uncollected amounts. The Board did not … Comptroller’s duties and ensure that proper controls were in place over cash receipts and disbursements. The … agreed with our recommendations and indicated they are in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is governed by a 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of approximately 7,070. … press-numbered receipts. Money was not always remitted in a timely manner. Financial reports were not prepared and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… Walworth in Wayne County and the Towns of Farmington and Manchester in Ontario County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPlattekill Library – Budgeting Practices (2017M-95)
… The purpose of our audit was to determine whether the Library’s revenue and expenditure projections were reasonable … 2016 through February 16, 2017. Background The Plattekill Library is a public library located in the Town of Plattekill in Ulster County. … Plattekill Library Budgeting Practices 2017M95 …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … An eight member Special Joint Committee is responsible for general oversight of Facility operations. The Facility’s … through expansion of waste stream collections and system upgrades. Address weaknesses in the current flaring system …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Police Bulletin No. SP-151
… Fund, established for members of the New York State Police Investigators Association (NYSPIA). Affected Employees … Laws of New York, 2013, Chapter 544, the New York State Police Investigators Association (NYSPIA) has requested a new … Fund established for members of the New York State Police Investigators Ass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundAccounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsWage Theft Investigations
… mission is to protect workers, assist the unemployed and connect job seekers to jobs. Its Division of Labor Standards …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village of Endicott , Rensselaer County Water and Sewer Authority and West Glens Falls Fire … is being spent appropriately and effectively.” Cattaraugus County – Court and Trust Funds (2014M-85) Records maintained …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and … Having accurate and complete data is essential for good decision-making. What good is the information if it cannot be trusted? …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… records and reports, and assess the internal controls over justice court operations for the period January 1, 2012, … January 1, 2010, for our review of financial reports and justice court records. Background The Town of Carroll (Town) … records and reports and assess the internal controls over justice court operations for the perio …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221