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IX.12.B Federal Responsibility – IX. Federal Grants
… Federal Government’s implementation of CMIA was assigned to the U.S. Department of the Treasury, which maintains a … CMIA website at https://fiscal.treasury.gov/cmia/ . Guide to Financial Operations REV. 01/24/2023 … Overall … Federal Governments implementation of CMIA was assigned to the U …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12b-federal-responsibilitySchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for … ended June 30, 2014. Background SLCD is an SED-approved, not-for-profit special education provider located in Nassau County, New York. SLCD provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … $2.2 million. Key Findings Because the Board has not established proper controls over payroll, the clerk to …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from … 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual … 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryLittle Flower Union Free School District – Fixed Assets (2022M-78)
… The Board of Education (Board) and District officials did not ensure fixed assets were recorded and accounted for … and the lack of regular inventory checks contributed to: 231 assets that cost $48,700 were not in the District’s inventory records. 175 assets that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… network user accounts. Key Findings District officials did not maintain appropriate IT asset inventory records or … establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department … during 2013. Key Findings The Department’s bylaws did not address the Department’s financial activities, except for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206State Comptroller DiNapoli Releases Municipal Audits
… – Board Oversight (Schenectady County) The board did not ensure all disbursements complied with the procurement … Additionally, the board did not provide adequate oversight to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau County. The District is … were approximately $373,000. Key Findings The Board has not established an internal control environment that fosters …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Village of St. Johnsville – Records and Reports (2015M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period … 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a … $2 million. Key Findings The Clerk-Treasurer did not complete accurate bank reconciliations, and numerous bank …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1State Agencies Bulletin No. 1709
… Purpose To notify agencies that the pensionable overtime earnings … of ERS Plan Type 7Y and TRS Plan Type 7X Background In accordance with Chapter 368 of the Laws of 2018, the … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable OT earnings limit for 2019 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesPutnam County Probation Department – Restitution Payments (S9-20-2)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, victims may not receive the payments to which they are entitled. Officials did not establish … restitution obligations and the limited policies that were in place were not followed. Five of the 11 restitution orders …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately … and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … The Fishers Island Waste Management District is located in the Town of Southold in Suffolk County. The District, … Key Findings The District’s purchasing policy does not require the use of competitive bidding for any purchases. …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Town of Putnam – Accounting Records and Reports (2022M-188)
… records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188State Comptroller DiNapoli Releases Municipal Audits
… The former receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and … penalties. The board did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the … was negative $370,229, and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund … the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. Revolving loan fund … not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporation