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eLearning Videos and Resources
… procedures. Check back often for new videos and links to resources. If there are additional topics that would be useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesFederal Receipts – Federal Funding and New York
… part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 … significant part of New York States Budget In State Fiscal Year SFY 2025 federal receipts totaled $967 billion 388 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsComptroller DiNapoli Releases Municipal Audits
… taxes totaling nearly $1.4 million in 2017 and 2018 to the town supervisor or county treasurer each week, as … clerk fees within the required timeframe or remit them to the supervisor in a timely manner. Onondaga County … Agency officials did not have adequate controls in place to help ensure that all cash receipts were recorded and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Chenango County Probation Department – Restitution Payments (S9-20-3)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … Determine whether the Rensselaer County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Town of Sanford – Claims Audit Process (2021M-189)
… law. Ensure all claims requiring Board audit are presented to the Board, and only audited and approved claims are listed … abstracts of audited claims. Periodically compare prices to State contracts and contracts bid by other governments to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Boylston – Financial Condition (2021M-69)
… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board: Did … some corrective action. Appendix B includes our comments on certain issues Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… secured and the recipients had insufficient assets to satisfy the outstanding balances. Accounting records were not complete, accurate or up to date. Loan repayments were not properly accounted for or … Key Recommendations Maintain complete, accurate and up-to-date accounting records. Ensure loan repayments are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingVillage of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Little Flower Union Free School District – Fixed Assets (2022M-78)
… report - pdf] Audit Objective Determine whether Little Flower Union Free School District (District) officials … Determine whether Little Flower Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… These amounts are excessive and could be used to reduce the TW general fund’s tax levy. Improperly funded … current data and historical trends. Develop a plan to reduce the amounts of surplus fund balance in a manner … benefits Town taxpayers. Ensure transfers are only made to funds with the same tax base. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Norfolk Fire District – Board Oversight (2022M-109)
… complete report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … annual financial reports were filed timely. Key Findings The Board did not audit and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Baldwinsville Central School District – Fuel Inventory (2022M-106)
… officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Board did not: Adopt or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign … cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured compliance with fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Hewlett Bay Park – Financial Management (2022M-30)
… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed … whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter Town Clerk deposited recorded reported and remitted collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113