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Town of Lockport – Justice Court (2018M-36)

… of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2016 … $54,000 that were more than six years old. The Justices did not ensure that all tickets were properly disposed in a … bail account monthly, and report and remit forfeited bail when a defendant fails to appear in Court. Ensure ticket …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

Village of Richfield Springs – Justice Court (S9-14-1)

… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that the respective duties of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

Chittenango Central School District – Financial Management (2016M-294)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2014 through February 29, 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Geneseo Central School District – IT Asset Management (S9-22-11)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one printer (no cost recorded) were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Walton Central School District – IT Asset Management (S9-22-24)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 57 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 51 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Mechanicville City School District – IT Asset Management (S9-22-16)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Village of Morris – Fund Balance (2017M-58)

… known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the …

https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58

Village of Sidney – Financial Activities (2023M-14)

… $293,000. Delinquent taxes totaling $575,182 date back to fiscal year 2011-12 and officials cannot identify which … balances that may require a transfer from the general fund to pay remaining liabilities. About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key Recommendations Analyze the …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Pride 2022

… and Executive Director, Harlem Pride Tandra LaGrone CEO, In Our Own Voices, Albany, NY Tad Mack Deputy County Clerk of Monroe County Celebrating LGBTQ+ people of color in upstate and western New York About Pride Month Each June, …

https://www.osc.ny.gov/pride-2022

East Hampton Housing Authority – Board Oversight (2017M-33)

… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … Board of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33

VIII.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 bills, Hybrid Journal Entries may be … Operations REV. 07/02/2019 … 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-entries

Village 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-242

Steuben County – County Bridge Maintenance (S9-13-1)

… The County’s budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the … While the County does not have a written plan in place, it has implemented practices that have served to … The County has reduced the number of deficient bridges in recent years, primarily by replacing and completely …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1

Resources for Local Officials

… Local Government Management Accounting Releases: Advisories … (TMA) American Rescue Plan Act (ARPA) - Coronavirus Local Fiscal Recovery Funds Guidance: Guidance on Use of … Development Agency Information Legal Topics and Approvals Local Government Management Guides New Official Quick Start …

https://www.osc.ny.gov/local-government/resources/resources-local-officials

City of Yonkers – Budget Review (B18-6-6)

… a $24.1 million budget gap. The District’s budget request does not include an appropriation for textbooks, and … could be underestimated. The City’s proposed budget does not include a contingency appropriation. The lack of a …

https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6

Compliance With Special Education Regulations for the Provision of Services (Follow-Up)

… of implementation of the five recommendations included in the initial audit report, Compliance With Special … of Services (Report 2018-N-5 ). About the Program In New York State, the Commissioner of Education … Program (IEP) development, and placement of students in special education. The New York City Department of …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-follow

Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)

… of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or … professionals providing services through the Medicaid fee-for-service program to be enrolled as participating providers …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-no

State Comptroller DiNapoli Releases Municipal Audits

… to support efforts were made to obtain the best price. None of the 10 professional service providers reviewed …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-audits