Search
Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Comptroller DiNapoli Releases Municipal Audits
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Auditors … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. In …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-auditsVillage of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4About the Record of Activities – Reporting Elected and Appointed Officials
… judges are on call every third weekend. Can they claim all of that time because they cannot do other things? What do I … to submit an ROA? It’s been more than 180 days since the official took office, and I still haven’t received the official’s record of activities. What if an official …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesState Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Albany Leadership Charter School for Girls … documentation and eight invoices totaling $4,582 should have been reported to the board because sufficient … was not provided and since 2013-14, external auditors have annually recommended that the district develop an IT …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsOversight of the Early Intervention Program’s State Fiscal Agent
… timely payment of EI claims. Work with PCG to gather input on potential enhancements to online training and customer …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentDiNapoli: Read the Fine Print on Your New Gift Card
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards for details about fees and expiration dates. … New York State Comptroller Thomas P DiNapoli is urging New Yorkers this holiday season to read the fine print on gift cards …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardCity of Peekskill – Financial Condition (2014M-105)
… December 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed by the City Common Council. Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105George F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214CUNY Bulletin No. CU-399
… 2010 OSC Actions OSC will increase the biweekly deduction for Union Dues (Code 231 ) and Agency Shop Fee (Code 220 ) for titles listed below: Title New Biweekly Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… by an average of nearly $2.8 million annually from 2014-15 through 2016-17, which resulted in appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mDeer Park Union Free School District – Bank Reconciliations (2016M-166)
… The Deer Park Union Free School District is located in the Town of Babylon in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166Beekmantown Central School District – Payroll (2017M-26)
… 2016. Background The Beekmantown Central School District is located in the Towns of Altona, Beekmantown, Chazy and Plattsburgh in Clinton County. The District is governed by a nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Sidney Memorial Public Library – Cash Disbursements (2014M-252)
… Purpose of Audit The purpose of our audit was to examine the … Public Library is located in the Village of Sidney, in Delaware County. The Library is governed by an elected … vendor has unrestricted access to one of the Library’s bank accounts. Key Recommendation Do not allow the privately …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Area #12 – Information Technology Contingency Planning – Information Technology Governance
… the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be … government or school needs. Backup Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss or damage to the original. Establishing backup …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningComptroller DiNapoli Releases School Audits
… City School District , Morris Central School District , Putnam Central School District , Springville-Griffin … resources and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing … Inlet Common School District – Claims Auditing (Hamilton County) District officials have established an effective …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Walden Fire District – Disbursements (2014M-184)
… District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in … it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is governed by an … the disbursement function. Formally adopt written policies and procedures that adequately segregate financial duties and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The … Determine if the Board of Trustees Board effectively manages the Librarys fund balance …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Lindley – Justice Court (2017M-270)
… in Steuben County. The Town maintains a Justice Court with two Justices. Court revenues for 2016 totaled $587,978. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270