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Improving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Board of Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants to acquire, perform environmental … use. The Land Bank funds its operations primarily with grants, which have totaled $4.6 million since 2014. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Opinion 91-54
… property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- … McKinney's Unconsolidated Laws, §9447, authorizing New York City to impose a commercial rent or occupancy tax). …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Opinion 89-29
… -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE … its land. The authority for a village to exchange property with the government of the United States or any agency or … of a village... may sell, transfer or lease to or exchange with... the government of the United States and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-89-29County of Rockland – Budget Review (B6-16-19)
… the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may … over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general fund, ensure that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Woodbourne Fire District – Board Oversight (2023M-98)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98List of Agency Reveal Reports and Reveal Retention Schedules
… Charge Register Report 12 NHRP725 Hry, Fee, Adj Not Paid 3 NHRP726 Payroll Expenditure Charge Register for … 15 NPAY721 Payroll Check Register 15 NPAY722 Deductions Not Reported 12 NPAY727 Dept DEDCD Balance Summaries 12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/list-agency-reveal-reports-and-reveal-retention-schedulesHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … and the towns' boards did not adopt the annual budget or set and approve salaries, wages and wage increases. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and Williamstown in Oswego County; the Town of Ellisburg in Jefferson County; and the Town of Osceola in Lewis County. The District, which … average. District officials paid cafeteria employee benefits annually from the general fund during fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Village of Richmondville – Disbursements (2012M-178)
… Mayor properly monitored the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The … County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, … made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Norwich – Justice Court (S9-14-3)
… were $32,500. During the audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. … review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Elwood Union Free School District – Electronic Transfers (2014M-133)
… confirmations are provided by the bank from which District funds are transferred, no later than the next business day. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133City of Batavia – Business Improvement District (2017M-283)
… The Council did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID … year. Key Recommendations Enter into a written agreement with the DMA. Monitor BID financial operations especially the … the DMA uses BID funds. Levy BID charges in compliance with the statutory limit. … City of Batavia Business …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283DiNapoli: School District Tax Levy Cap at 2%
… of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation factor at 4.7% for those with a June 30, 2023 fiscal year end. “School district and … cap as they prepare their budgets,” DiNapoli said. “Even with significant funding from the state and federal …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023. About the Program The Acts help ensure that … they might injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… receipted, deposited timely and intact, and accounted for. Of the 558 disbursements totaling $52.2 million paid …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21