Search
Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… interfund advances from the general fund to the enterprise funds were fully repaid by the close of the fiscal year. As a … enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. County …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Yonkers – Budget Review (B17-6-11)
… of approximately $1.7 million in revenue if income tax surcharges remain at 2016-17 levels. The City could … costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2017-18 fiscal year. Social Security tax payments are underestimated by approximately $828,000 in …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Comptroller DiNapoli Releases School Audits
… also found that the school board has not developed a current multiyear financial plan or capital plan to … accounts receivable, its financial condition will be adversely affected. For access to state and local …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… operating expenditures totaled $80,477. Key Findings The by-laws provide limited guidance pertaining to issuing receipts. For example, although the by-laws require timely deposits, "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… The DCIDA was established in 1976 and is governed by a Board which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA reported 33 active … goals. Job creation was less than the agreed-upon amount by 1,398 jobs. Six of these 10 companies will receive tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta and … are made, Obtain an audit of the District’s records by an independent public accountant and Verify the … and remit the withholdings to the appropriate Federal and State agencies in a timely manner. Perform a thorough audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… and expenses were $365,583. The Company is governed by an elected Executive Board of Directors comprising 12 … in a written disclosure to the Board, as required by the code of ethics. Company officials did not maintain … records for each fundraising event indicating the start-up money provided, used (with supporting documentation) and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer has administrative rights in the … auditor to do so. Adopt a formal written disaster recovery plan. Assign the Treasurer only those user permissions that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Pittstown – Records and Reports (2013M-5)
… in, for example, general fund cash being over-reported by $98,438 in 2011. The Board members did not audit the books … and the numerous mispostings to the accounting system made by the former bookkeeper. Key Recommendations Provide … to ensure it is accurate, reasonable, and is supported by the accounting records. Audit the books and records of the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Background Albany County is located in eastern New York State and has a population of approximately 303,000. The … has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials … restitution in the victims’ trust fund to a nominal amount by making more timely disbursements to those victims who have …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Germantown Central School District – Financial Management (2013M-230)
… is located in Columbia County. The District is governed by a Board of Education which comprises seven elected … overestimated expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had … officials have exceeded the 4 percent fund balance limit by an average of approximately $1.1 million in the fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases School District Audits
… inventory as active and could not be found. Lynbrook Union Free School District – Purchasing (Nassau County) The … money, and in the district’s best interest. Pelham Union Free School District – Information Technology (Westchester …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. … Proceeds from the exchange of one investment security for another to change the maturity or interest rate of bonds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Budgeted appropriations for the general, water and sewer funds for the 2013–14 fiscal year are approximately $453,000. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… monitoring of the management corporation to ensure School funds are used effectively and efficiently. The Agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. Background The Town of Lindley is located … Even though the Board received monthly budget-to-actual reports from the Supervisor, they consistently …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Village of Unadilla – Budgeting (2013M-143)
… is located in Otsego County. The Village is governed by an elected five-member Board of Trustees, which is … be approximately $25,500. Budgetary variances were caused by the Board’s failure to consider historical revenues and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143