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Disposition of Farm Assets
… Purpose To determine whether the Department of Corrections and … of reported transactions. Key Findings While we could not precisely determine the nature and extent of all the … and livestock on hand at the time of the farm closures in 2009, we did identify more than 3,300 farm equipment items …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… the worksheet can be set to post. Accounting entries do not need to be manually created as the entries will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetState Comptroller DiNapoli Releases Municipal Audits
… with the procurement policy. As a result, taxpayers do not have assurance that goods and services are purchased …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… today announced the following local government and school audits were issued. Roslyn Union Free School District – … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Minority- and Women-Owned Business Enterprises (MWBEs)
… intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … over similarly qualified competitors by an agency or vendor looking to meet their MWBE participation goal. Apply …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including unrecovered … from agency bank accounts; Unexplained discrepancies in cash balances and/or bank reconciliations; Unauthorized or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsState Agencies Bulletin No. 2303
… the timing of this disruption to the Direct Deposit panel and NYSPO. Agencies should reference the Agency Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineContract Advisory No. 16
… Employment Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual … Business Unit and Department ID when submitting their Form B’s. Attention should also be given to ensure the … be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thOpinion 89-65
… with the town attorney's firm is found not to violate the letter of Article 18 of the General Municipal Law or the code …
https://www.osc.ny.gov/legal-opinions/opinion-89-65York Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… to ensure that financial activity was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Haverstraw - Financial Condition (2019M-52)
… balance. Key Findings Town budgeting practices resulted in an increase in fund balance from $8.6 million in 2013 to $20.9 million 2017. Fund balance is projected to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… and District officials effectively managed the District’s financial condition. Determine whether District officials … of fund balance that was not always used. The District’s unrestricted fund balance has exceeded the statutory limit … are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime