Search

Town of Windsor – Information Technology (2017M-44)

… Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General fund … was adopted in 2007 but has not been updated since then and does not address data backup, disaster recovery, breach … The IT policy had not been distributed to Town officials and employees. The Town’s server is not located in a secure …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

Village of Fort Ann – Financial Condition (2014M-197)

… The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is … year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The Board consistently … intentionally overestimated expenditures for the water and sewer funds with the intention of increasing the levels …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Accounts Payable Advisory No. 72

… property (i.e., land). This includes processing voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award payment and land acquisition deposit vouchers that supplement eminent …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance … of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town … in the public’s best interest. Key Recommendations Develop and adopt a comprehensive written fund balance policy and a …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

State Comptroller DiNapoli Releases School District Audits

… user accounts to prevent unauthorized use, access and/or loss. Officials did not monitor compliance with the … were appropriately procured, properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Bellport – Claims Processing (2014M-126)

… in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. … or written purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited … contract or agreement between the service providers and the Village. Key Recommendations Ensure that department …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… user accounts in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor compliance with the … confidentially to officials. Key Recommendations Develop and implement procedures to monitor compliance with the AUP. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Mastic Beach Fire District – Cash Disbursements (2017M-38)

… District is a district corporation of the State, distinct and separate from the Town of Brookhaven in Suffolk County. … vouchers with a list of checks to be approved for audit and approval before payment and include a detailed resolution of such audit and approval …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… tuition billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook for the …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… made to vouchers that used an interagency vendor id (beginning with ‘042’). See Section 1.A – Accounts Payable …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfers

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets

Village of Arkport – Water Fund Financial Operations (2020M-45)

… service's financial operations. Key Findings Complete and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not properly reported. As a … The Board did not properly segregate water billing and duties or establish compensating controls. Late penalties …

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

State Comptroller DiNapoli Releases Municipal Audits

… County) Auditors found that certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other matters that require city officials’ attention. … to override the tax levy limit prior to budget adoption and, as such, was authorized to adopt a budget that included …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Wyandanch Union Free School District – Budget Review (B20-7-7)

… for 2020-21. Key Finding Significant estimated revenues and budgeted expenditures in the $71.7 million adopted budget … benefits, the re-institution of its athletics program, and certain utilities are adequate. Additionally, overtime … may be underbudgeted by at least $2.7 million and the District may not have sufficient resources to meet …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7

Town of Pierrepont – Fiscal Stress (2014M-314)

… five-member Town Board, is located in St. Lawrence County and has a population of approximately 2,600. Budgeted … for 2014 are approximately $572,000 for the general fund and $1.17 million for the highway fund. Key Findings The … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Adopt a policy setting …

https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314

Town of German Flatts – Fiscal Stress (2015M-217)

… The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is … million. Key Findings The Board did not adopt realistic and structurally balanced budgets. The Board did not adopt a … has not developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that budgeted …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217

Town of West Seneca – Purchasing (2015M-11)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period January 1, …

https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11

Northville Public Library – Cash Disbursements (2015M-53)

… is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a … a proper audit of claims, including online payments and cash withdrawals. Service providers were allowed to … claims before approving payment. Establish policies and procedures that prohibit service providers from having …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Kingston Housing Authority – Board Oversight (2020M-103)

… result: Budgets were not entered into the financial system and financial transactions were not properly captured. … Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Town of Schroeppel – Cash Disbursements (2014M-296)

… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. … The purpose of our audit was to examine …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296