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Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… those related to acceptable use, computer security, breach notification, disaster recovery and online banking. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up from 1.23% last … For the first time since 2019 property tax levy growth for school districts will be capped at 2 up from 123 last …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s … The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Sweden – Justice Court (2014M-318)
… 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… to examine the Town’s internal controls over cash receipts and disbursements for the period January 1, 2011, through … The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 totaled … The Board did not ensure that proposed improvements to the Park were properly evaluated and authorized prior to …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Kendall – Justice Court (2013M-130)
… The Town is governed by an elected Town Board comprised of four council members and a Town Supervisor. The Town has two … and Court Clerk. Enhance the understanding of the Court’s computer accounting system and consider attending training if …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
Village of Middleburgh Fiscal Operations 2013M10
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10State Comptroller DiNapoli Releases School District Audits
… recommendations. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Travel Advisory No. 17
… : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another agency provides meals … As a reminder the Office of the State Comptroller OSC Travel Manual states if the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWayne County Probation Department – Restitution Payments (S9-20-6)
… never receive the payments to which they are entitled. 24 of the 26 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of unsatisfied restitution orders or maintain sufficient … legal basis, the Department removed victims from its list of unsatisfied restitution orders. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Oyster Bay - Financial Condition Management (2020M-74)
… Town has nearly $605 million in outstanding debt, which is significantly more than neighboring towns and requires 37 …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Institute of Technology at Utica/Rome – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State as well as other outliers. These employees incurred …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesCrown Point Fire District – Board Oversight (2024M-29)
… complete report – pdf] Audit Objective Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board … Determine whether the Crown Point Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… appropriate, which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit … $63,009 provided at 80 meetings. Officials did not document the need for meals totaling $62,357 (99 percent) …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services