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Minimum Qualifications - Auditors
… (Abandoned Property) Trainee , you must within nine months of applying: Hold or will hold a bachelor’s degree in one of the following disciplines: Accounting Public … Examiner Trainee (Systems) , you must within nine months of applying: Hold or will hold a bachelor’s degree in any of …
https://www.osc.ny.gov/jobs/qualifications-auditorsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Town of …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxSelected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingReporting and Utilization of Bias Incident Data
… However, the Division’s annual report stated there were 350 such crimes (a difference of 21 incidents). There was no …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataAccess Controls Over Student Information Systems (2014-MR-1)
… Access Controls Over Student Information Systems 2014MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1State Agencies Bulletin No. 1970
… outreach and escheatment of uncashed payroll checks for calendar year 2020. Affected Employees Employees with one or more uncashed payroll checks originally issued in calendar year 2020 are affected. Background Abandoned … with a 2020 uncashed payroll check greater than $19.99 on September 20, 2021. A second outreach letter was sent via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Agencies must forward all checks, money orders, etc. and a printout of either the SFS “Summary” … inside a larger envelope. The total of the checks and money orders submitted for deposit must match the document … Agencies will forward the checks money orders etc and any corresponding documents to DTF …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsOpinion 90-41
… of benefited properties. A review of the legislative history of chapter 976 of the Laws of 1973, which, in … The above contemporaneous statement from the legislative history plainly states that the bill was intended to clarify … benefited property. Further, nothing in the legislative history suggests a contrary intent on the part of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Internal Control System Components
… system appropriately addresses all five components of int …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… they did not do so. Nyack Parking Authority – Parking Ticket Operations (Rockland County) The board and authority … pursue and maximize the collection of parking violation tickets. Auditors determined the board and authority … did not review the number or the amount of outstanding tickets or consider alternatives to increase collections. …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… found court funds were properly recorded, deposited and reported during our audit period. Corrective actions were … found the board’s annual audit of the justices’ books and records is inadequate because it primarily relies on the … did not establish adequate controls over cash receipts and disbursements. The Board did not segregate duties or …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the … Several projects did not include a cost-benefit analysis. Project documents, such as signed leases, and one project application were not on file. Officials did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal … Washington County is located in the eastern part of New York and has a population of approximately 62,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January … The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, Charleston, Florida, Glen, Mohawk, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Lyncourt Union Free School District – Financial Condition (2016M-62)
Lyncourt Union Free School District Financial Condition 2016M62
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … Finding District officials have taken appropriate action to manage the District’s financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Cazenovia Central School District – Financial Condition (2015M-327)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … a financing source in annual budgets, causing the District to incur planned operating deficits in the general fund. The … over $4.2 million in a variety of reserve funds prior to 2011-12 and used about $2.5 million from reserves to help …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327State Comptroller DiNapoli Releases Municipal & School Audits
… balances did not agree with general ledger cash balances for 55 of 133 bank reconciliations. The supervisor also did … annually submit sufficient accounting records to the board for audit and while he filed the annual financial report … accurately billed and collected resident district tuition for the sample of 50 students reviewed. They also accurately …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0