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Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… operations, internal controls and information technology for the period June 1, 2011 through June 17, 2013. Background … population of approximately 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately $1.3 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

DiNapoli: School District Tax Levy Cap at 2%

… levy growth for school districts will be capped at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent

Town of Kendall – Justice Court (2013M-130)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Justice … financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is … our testing found that monthly reports were submitted to the Justice Court Fund (JCF) in a timely manner, they were …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Village of Middleburgh – Fiscal Operations (2013M-10)

… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … is properly collecting, recording and disbursing Village funds. … Village of Middleburgh Fiscal Operations 2013M10 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10

State Comptroller DiNapoli Releases School District Audits

… Central School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Mohawk – Records and Reports (2013M-113)

… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Travel Advisory No. 17

… Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the … charge to the employee, that fact including the name of the purchasing agency, must be indicated on the employee’s … Also, meals an agency or third party provides as part of an assignment are not reimbursable. Therefore, employees …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… and 2019-20 budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to … balance policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are based on historical trends and other known factors. Reduce fund …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Wayne County Probation Department – Restitution Payments (S9-20-6)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Town of Oyster Bay - Financial Condition Management (2020M-74)

… plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key … Develop a comprehensive written multiyear financial plan and written policies establishing reasonable fund …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … an elected five-member Town Board. Operating expenditures for 2013 totaled approximately $2.1 million. Key Findings The … reports that include cash receipts and disbursements for the month and cash balances at month end. The Board …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste and abuse.  The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… and Fleming that are within the Auburn Enlarged City School District. The Library is governed by an elected …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Town of Sweden – Justice Court (2014M-318)

… accountability analyses and the Court's accounting records on a regular basis for timeliness and accuracy. Ensure all …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts … and Supervisor did not adequately segregate duties related to the collection, recording, and depositing of receipts, the … reconciliations. The Supervisor allowed the bookkeeper to affix the Supervisor’s signature on disbursement checks …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… inherently risky Alterations or questionable handwriting on documents Duplications Payments to a vendor that have …

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

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)

… officials did not have documentation to support sole source payments totaling $53,000 to two vendors for … no current bid documentation in place. Identify all sole source vendors and obtain the required documentation, such as sole source letters signed by an authorized contact person stating …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204

Lowville Academy and Central School District – Financial Condition (2015M-220)

… Lowville Academy and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, … New Bremen, Pinckney, Turin, Watson and West Turin in Lewis County. The District, which operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m