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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee … expenses reimbursed through the Travel and Expense module include travel expenses, claims for damages, and other … through a single pay voucher in the Accounts Payable module of the SFS. Refer to the sections within Chapter XII – …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview

Asset Forfeiture Escrow Fund

… under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund established, as deemed … Used The General Fund (A Fund) general ledger code 894 – Asset Forfeiture Escrow Fund should be used for all moneys … a detailed report of the operation and condition of the asset forfeiture escrow fund to the governing board and the …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Village of Rhinebeck – Water Fees (2013M-311)

… purpose of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. … members and an elected Mayor. The Village’s budgeted water fund expenditures were $862,000 for the fiscal year … internal controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

City of Little Falls – Financial Condition (2021M-54)

… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

State Comptroller DiNapoli Releases Municipal Audits

… secure and protect the village’s information technology (IT) systems against unauthorized use, access and loss. The … IT control weaknesses were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter … were not implemented. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Personal Income Tax and Property Tax

… our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, … our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …

https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-tax

North Shore Public Library – Financial Condition (2013M-344)

… of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of … North Shore Public Library Financial Condition 2013M344 …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System

… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-system

Operational Advisory No. 31

… reviewer (i.e. OSC, DOB, auditor, etc.). Chapter VIII.1 AP Journal Vouchers and GL Journal Entries has been updated …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

Andes Central School District – Financial Management (2013M-250)

Andes Central School District Financial Management 2013M250

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250

State Comptroller DiNapoli Releases School District Audits

… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and … Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records and reports for … through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. The Town is governed by the Town Board which comprises four elected …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Erie County Probation Department – Restitution Payments (S9-20-11)

… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. 10 of the 30 … for the source of the funds that could potentially be used to pay unsatisfied restitution orders. In addition, officials …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Town of Oyster Bay - Financial Condition Management (2020M-74)

… debt, which is significantly more than neighboring towns and requires 37 percent of the revenue of the funds … Board Board and Town officials effectively managed the Towns financial condition …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets

… City Statement of Revenues, Expenses, and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, … out (290,000) (211,409) (501,409) (175,003) Change in net assets 4,632,009 (1,412,124) 3,219,885 (758,808) Total net assets - beginning 79,059,015 3,290,294 82,349,309 …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assets

Village of Airmont – Claims Auditing (2024M-1)

… – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were … documentation to ensure they were appropriate. One member of the Village Board would not respond to our emails. We … Determine whether the Village of Airmont Village Board of Trustees Board audited claims to …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1