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Village of Corfu - Sewer Operations (2018M-133)
… report - pdf] Audit Objective Determine whether the Board and Village officials effectively managed sewer operations by … estimating budgets, ensuring a good financial condition and properly billing, collecting and recording sewer rent revenue. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Opinion 2007-1
Whether the procurement of paratransit services by a county falls within the professional services exception of General Municipal Law
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Village of Alfred – Information Technology (2017M-236)
… Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is … or procedures detailing the acceptable use of IT assets and the backing up of critical data. The Village did not have … training to employees. Key Recommendations Develop and adopt an acceptable use policy and comprehensive policies …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… adequately secured and safeguarded its computerized data for the period April 1, 2015 through October 2, 2017. … by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year total approximately $13 million. … officials did not provide IT security awareness training for City employees. The Council did not develop a disaster …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293City of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Town of Victory – Justice Court (2013M-66)
… cash. Use a formal review process when conducting annual audits, such as the audit checklist provided by OSC, and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Davenport - Transparency (2018M-85)
… Town’s financial operations are transparent to the Board and taxpayers. Key Findings The Supervisor did not maintain … information to assess the Town’s financial condition and file the annual report with OSC. The Clerk did not maintain a complete and up-to-date record of the Board’s meetings. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2018/08/31/town-davenport-transparency-2018m-85Holland Patent Central School District – Access to the Student Information System (2016M-326)
… officials adequately safeguarded personal, private and sensitive information (PPSI) in the student information … Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemTown of Lake Luzerne – Procurement (2022M-95)
… cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Olean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187City of Jamestown – Financial Condition (2016M-298)
… City officials have not developed a multiyear financial plan. The Mayor, Council and Director of Financial Services … a comprehensive, written multiyear financial and capital plan that includes realistic measures for rebuilding fund …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressTown of Cheektowaga – Credit Card Purchases (2017M-18)
… Purpose of Audit The purpose of our audit was to review credit card use and purchases for … 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Kortright – Financial Management (2016M-397)
… our audit was to evaluate the Town’s financial management for the period January 1, 2015 through August 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The general and highway funds’ budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Cherry Valley Fire District - Board Oversight (2019M-141)
… fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims. Key Findings The Board did not: Properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Accounts Payable Journal Voucher (APJV) transactions are used to adjust … for reviewing and approving APJV transactions submitted by agencies. APJV transactions can only occur when the … with ‘042’) must be submitted on a General Ledger Journal Entry. See Section 1.C – Expenditure Transfers of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersTown of Tuxedo – Financial Operations (2014M-284)
… financial information. The certified public accountant’s audits did not ensure that financial records were complete …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284