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Operational Advisory No. 31
… all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload transactions). In …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAsset Forfeiture Escrow Fund
… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … a detailed report of the operation and condition of the asset forfeiture escrow fund to the governing board and the …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… were to determine whether: (i) Unemployment Insurance (UI) benefit payments approved by the Department of Labor … As part of our Office’s audit of the Department’s UI program, we examined high risk payment requests approved … entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… Interoperable Communications Grants (Report 2016-S-90 ). Background Our initial audit report, issued on July 18, … of Statewide Interoperable Communications Grants ( 2016-S-90 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followConnetquot Public Library – Cash Disbursements (2017M-125)
… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Massena Central School District – Financial Condition (2016M-21)
… Key Findings The District’s year-end unrestricted fund balance has exceeded the statutory limit for the past three … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review … in the tax certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Chittenango Central School District – Financial Management (2016M-294)
… in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Batavia City School District – Financial Condition (2016M-160)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through March 10, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $43 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Addison Central School District – Financial Condition (2016M-30)
… School District is located in the Towns of Addison, Cameron, Canisteo, Erwin, Lindley, Rathbone, Thurston, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… guidelines and monitoring. The Board did not ensure that bank reconciliations were performed. Claims to be paid were … policy. Assign an individual to perform monthly bank reconciliations. Compare all claim vouchers with a list of checks to be approved before payment and include a statement in the minutes detailing the total number of claims …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… information and reports are provided at each Board meeting. Perform the required annual audit of the records and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Richfield Springs – Justice Court (S9-14-1)
… January 1, 2012 through November 30, 2013. Background The Village covers one square mile and has approximately 1,300 … appropriations were $9,500. During our audit period, the Village had one Justice, Peter Brykailo, Jr., and two Court … period. Key Findings Based on our testing, we found the Village Court has properly collected and remitted moneys …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… the Court operated with two Justices, Robert McNally and Michael Muller, and four Court clerks. According to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… to address user access, data backups, remote access or password security and management. Officials improperly … internal user access, data backups, remote access and password security and management. Establish a policy to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Andes Central School District – Financial Management (2013M-250)
… Andes Central School District Financial Management 2013M250 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Mohawk – Records and Reports (2013M-113)
Town of Mohawk Records and Reports 2013M113
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Village of Rhinebeck – Water Fees (2013M-311)
… the Village’s local law, and the Board did not approve all customer account adjustments the Clerk made in the water … are currently in place to assess such charges. Approve all of the Clerk’s water account adjustments. Annually audit, …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311