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Jefferson Community College – Procurement (2017M-156)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services … not address insurance coverage and competitive methods to procure it. Key Recommendation Revise the College’s purchasing policy to include a method to seek competition for insurance …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156

Town of Carrollton – Justice Court Operations (2018M-21)

… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The … generate current pending bail reports and reconcile to bank balances. Examine Court records or retain an …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)

… Purpose of Audit The purpose of our audit was to determine whether the District established adequate controls to ensure that financial activity was properly recorded and reported and to safeguard District money for the period January 1, 2016 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208

City of Yonkers – Procurement of Professional Services (2017M-268)

… Purpose of Audit The purpose of our audit was to determine whether officials sought … July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268

Chenango Fire Company – Controls Over Financial Activities (2014M-290)

… Purpose of Audit The purpose of our audit was to examine the Company’s controls over financial activity for … in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014m

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… Key Findings The bylaws provide limited guidance to enable Department officials to adequately oversee financial operations. The Department … adopt and implement written policies and procedures to control and monitor the Department’s financial operations. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

City of Tonawanda - Information Technology (2018M-146)

… computer use. City officials did not maintain an inventory of IT assets. City employees were not provided with IT … City personnel and monitor IT usage. Maintain an inventory of IT assets. Ensure that all necessary City personnel … they planned to initiate corrective action. … City of Tonawanda Information Technology 2018M146 …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Village of Ballston Spa - Financial Condition (2017M-256)

… and failed to file required annual financial reports for the last four fiscal years. The Board did not adequately … Key Recommendations Maintain adequate accounting records in a timely manner. Monitor the Village’s financial condition … indicated that they plan to implement the recommendations in this report. … Village of Ballston Spa Financial Condition …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Cassadaga Valley Central School District - Financial Management (2018M-110)

… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110

Saratoga Youth Recreation – Financial Activities (2016M-258)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that the Program’s financial activity was properly … and the Town of Saratoga through intermunicipal agreements to operate youth development programs for children residing …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258

Vendor File Advisory No. 1

… portal when adding or editing addresses. If vendors have multiple DBAs, they have the option to enter new addresses for each DBA. Address …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dba

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

City of Mount Vernon – Building Department Fees and Fines (2014M-65)

… Purpose of Audit The purpose of our audit was to examine the City’s procedures for collecting and enforcing … and implement Building Department policies and procedures to resolve building code violations. Establish procedures to enforce judgments and pursue fine collection to ensure …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65

Operational Advisory No. 7

… Contact Data Guidance: The purpose of this advisory is to request each Business Unit review the address and … This information is used for many purposes during day-to-day operations including check processing. In an effort to ensure all financial correspondence is properly routed, …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-update

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… adequate documentation. District employees did not submit any documentation to show how funds from 10 cash advances … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)

… disbursements process were adequate and we did not note any questionable bank withdrawals or payments. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … the Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for … the Treasurer’s books annually. Review all bills prior to payment to ensure that they are for appropriate purposes …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

XV.6.B Negative Payroll Balances – XV. End of Year

… negative balances and be especially diligent in the effort to ‘clean up’ negative balances that will lapse during the … month or period involved. Budgets are not permitted to lapse with a negative balance and should be handled with the highest priority. In addition to the lapsing negative balances, agencies should also be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balances

Veterans Day Message from State Comptroller DiNapoli

… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With … Day we must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and … and prosperity to these brave individuals. Our soldiers have risked everything for the sake of democracy and to …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli