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Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… of issued parking tickets. Determine whether Justice Court (Court) collections were recorded and reported accurately and … $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 less than the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Pittsfield Fire District – Board Oversight (2016M-305)
… Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for performing … duties. Key Recommendations Develop and adopt a credit card policy, including requirements for retaining supporting documentation for charges on each credit card bill. Provide oversight of the Treasurer’s duties …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… of our audit was to examine controls over payroll and fuel inventory for the period January 1, 2013 through April … The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Key Recommendations Segregate the … of our audit was to examine controls over payroll and fuel inventory for the period January 1 2013 through April 25 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Rush – Board Oversight (2014M-193)
… April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Village of Arkport – Water Fund Financial Operations (2020M-45)
… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … The Board did not properly segregate water billing and duties or establish compensating controls. Late penalties …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… claims auditor when required. District officials agreed with our findings and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… identification standards to ensure compliance with grant application and Single Audit requirements. All applicants for … grant activity across the following stages: Initial application and award issuance. Payment requests and federal … audit findings. For detailed procedures regarding the application process and the reporting of State expenditures, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Agencies Bulletin No. 1635
… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Deductions Transactions Entry into Create General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-filesSafety of Seized Dogs
… Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. … Department to set standards for the humane care of seized dogs and inspect municipal dog shelters outside of New York … are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1720
… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll … transactions on the workday following the file submission deadline. Deductions Transactions Entry into Create General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 2315
… Presentation (PDF) Effective Dates: Effective fiscal year 2025-2026. Eligibility Criteria: For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day of the previous payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk … could potentially be operating without a valid Department registration. We performed site observations at 241 of these …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… and services totaling $54,045. Village of Johnson City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP … SHP training. East Irondequoit Central School District – Sexual Harassment Prevention Training (Monroe County) SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District officials did not always ensure the … not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
The purpose of this section is to provide guidance to Business Units on year end payment processing and lapsing procedures
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingState Agencies Bulletin No. 1816
… day of the previous payroll period (Wednesday). Due to holidays and special processing, earlier submission deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-filesGermantown Fire District – Board Oversight (2014M-166)
… when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Village of Margaretville - Fiscal Management (2018M-78)
… the Board overestimated budgeted appropriations, resulting in general fund surpluses. As a result, the Town did not need …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78