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Village of Remsen Audit Follow Up – 2020M-119-F

… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The Village is located in Oneida …

https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-f

Cortland Housing Authority – Financial Condition (2015M-205)

… March 31, 2015. Background The Cortland Housing Authority is located in the City of Cortland in Cortland County and was … low-rent housing for qualified individuals. The Authority is governed by a seven-member Board of Commissioners. …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/23/cortland-housing-authority-financial-condition-2015m-205

Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

… District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. District officials did not independently verify whether retirees were living and still eligible for coverage. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insurance

Town of Fayette - Long-Term Planning and Information Technology (2019M-234)

… long-term plans which appropriately addressed the Town’s operational and capital needs and funding sources. Town … longterm plans which appropriately addressed the Towns operational and capital needs and funding sources …

https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234

Bemus Point Central School District - Capital Projects (2019M-212)

… officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and competitively …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits

Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)

… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did … flow analysis. While certain water operations are tracked in the Town’s accounting software, separate fund balance …

https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109

Village of Livonia – Board Oversight and Information Technology (2014M-221)

… preparation. The Board did not ensure that the former or current Clerk-Treasurer filed the AUD in a timely manner. Also, the current Clerk-Treasurer did not file the 2013-14 or 2014-15 … following year. The Mayor did not ensure that the proper rates of pay were paid or certify the payrolls from April …

https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221

Village of Gowanda – Procurement (2013M-175)

… and $445,993 for the water fund. Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and …

https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175

Richland Fire District – Board Oversight (2016M-374)

… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374

Town of Lincoln - Town Clerk (2023M-31)

… – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … Determine whether the Town of Lincoln Town Town Clerk Clerk properly accounted for …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31

State Comptroller DiNapoli Releases School District Audits

… the following school district audits have been issued. Alexander Central School District – Financial Management … statutes. Appropriations were overestimated by a total of $7 million from 2015-16 through 2018-19. An average of $500,000 of fund balance was appropriated each year, but …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0

DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources

… and paid for by taxpayers," DiNapoli said. "Thanks to my ongoing partnership with the New York State Police, Mr. …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resources

IX.7.D Cost Allocation – IX. Federal Grants

… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In … may also be allocated based on these records if the type of expenditure being allocated can reasonably be assignable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocation

II.3.C Budget Execution – II. New York State Financial Accounting

… “no monies appropriated by this chapter shall be available for payment until a certificate of approval has been issued …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-execution

II.1 New York State Financial Accounting Overview – II. New York State Financial Accounting

… This chapter provides an overview of: The Executive Budget which refers to the structure and process of the constitutional system of budgeting in New York State. These responsibilities are … This chapter provides an overview of the Executive Budget State Comptrollers responsibility for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overview

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