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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
… Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial reports and why. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewChenango Valley Central School District – Budget Review (B4-13-11)
Chenango Valley Central School District Budget Review B41311
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)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village 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 … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …
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)
… 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-113Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… oversight and management of budgets and fund balance or ensure annual audits were completed. More real property … budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … policy. Key Recommendations Hold public hearings on or before April 15. Adopt realistic annual budgets that are …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of … In today’s electronic environment, anyone with a computer and printer may be capable of replicating and manipulating … responses arising from inquiries or analytical procedures Excessive voids or credits New vendors, especially if payment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsWhite Plains City School District – Financial Management (2020M-71)
… and District officials did not adopt realistic budgets or maintain reasonable levels of fund balance. However, … to be transferred to reserves based on historical and/or other known factors. Reduce the amount of surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Tupper Lake Central School District – Financial Condition (2014M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through April 30, 2014. … with approximately 790 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $17 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Manhasset Union Free School District – IT Asset Management (S9-22-15)
… technology (IT) assets acquired or in use during the audit period Key Findings District officials did not … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15IX.7.F M-Year Legislation – IX. Federal Grants
… that state agencies make every effort to disburse and/or adjust all unspent federal project balances for all awards … In some instances, the life of a federal award may be more or less than M-Year limits, and is set at the discretion of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Clerk-Treasurer maintained accurate accounting records or that duties were properly segregated. The Board did not …
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)
… water accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as providing routine … are assessed in accordance with its local law, as written, or consider amending its local law to agree with the …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through September 30, 2013. … County and was established to provide low-rent housing for qualified individuals. The Authority’s 2013 fiscal year … is comprised of seven Commissioners and is responsible for the general management and control of the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373DeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango County; The Town of Cuyler in Cortland County; …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Saranac Central School District – Student State Aid (2023M-91)
… District (District) officials properly claimed State aid for special education students who received services in … Findings District officials did not properly claim State aid for special education students who received services in … 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on Governor Hochul’s Executive Budget proposal: “Governor … weeks.” … New York State Comptroller Thomas P DiNapoli released the following statement on Governor Hochuls …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Cato – Water Financial Operations (2023M-145)
… capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure … reserve balances to determine whether they are sufficient for future needs. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145