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Village of Sloan – Clerk-Treasurer (2024M-109)
… may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances reported on the monthly Treasurer’s reports, that were provided to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Rye City School District – Payroll (2024M-2)
… complete report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured … Determine whether Rye City School District District officials ensured overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal … manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomLetchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Village of Painted Post – Board Oversight (2017M-92)
… receipts and disbursements, processing of user charges, payroll and information technology (IT). Various departments … Key Recommendations Adopt policies and procedures over payroll processing, cash receipts and disbursements, water …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Town of Eastchester – Parking Ticket Collections (2012M-246)
… Purpose of Audit The purpose of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … Town of Eastchester Parking Ticket Collections 2012M246 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246State Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany and Saratoga counties Erie … Oversight of Public Water Systems 2017S45 Supplemental Maps of …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… is a positive step for New York state. Governor Cuomo and the Legislature deserve credit for adopting another … as well as the impact it has on the state's debt burden and out-year finances. "Sadly, the chance to enact real campaign finance reform and publicly fund elections was badly handled during budget …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetIV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… from the Federal Government. Most of these receipts are grants earmarked for specific programs and are accounted for in Special Revenue – Federal funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while attending training schools … Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersOSC's Online Government Accounting Schools
… Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… plans which appropriately addressed the Town’s operational and capital needs and funding sources. Town officials adequately safeguarded … the Town’s IT assets. Key Recommendations Develop and adopt comprehensive long-term financial and capital plans … 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-234Bemus 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… Key Findings District officials accurately compensated the 63 employees we tested. However officials did not ensure: … Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129City of Peekskill – Financial Condition (2014M-105)
… Purpose of Audit The purpose of our audit was to examine the City’s financial condition to … 1, 2011 through December 31, 2013. Background The City of Peekskill is located in Westchester County and has a … City of Peekskill Financial Condition 2014M105 …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… Purpose of Audit The purpose of our audit was to examine bank reconciliations for the period July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town of … about $101 million. Key Finding The Board ensured that bank reconciliations were properly prepared to safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166