Search
Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… between Town officials is an important internal control for preventing errors and misappropriation of assets . By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46West Webster Fire District – Financial Management (2023M-23)
… with taxpayers and levied more taxes than needed to fund operations. We found: As of December 31, 2021, … was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did … balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic budgets and appropriate fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s ability to monitor financial operations were diminished . Of the 39 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … of Commissioners. The District’s budgeted appropriations for 2016 were approximately $373,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for damages, and other employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewAsset Forfeiture Escrow Fund
… Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property realized as a consequence … of a village, town, county or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting … Forfeiture Escrow Fund should be used for all moneys and proceeds realized as a consequence of a forfeiture under …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311City of Little Falls – Financial Condition (2021M-54)
… financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The … City’s financial operations or take appropriate actions to maintain the City’s fiscal stability. As a result, the … the Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54State Comptroller DiNapoli Releases Municipal Audits
… purposes because they did not routinely monitor employee Internet use. The IT consultant’s responsibilities … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Personal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … Tax Relief and Property Tax Relief, collectively referred to as credits) processed by the Department during the period … examination period, the Department approved and submitted to our Office nearly 7.7 million refunds for payment totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Operational Advisory No. 31
… April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System … during the next batch process, Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAndes Central School District – Financial Management (2013M-250)
… use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 million in 2013. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250State Comptroller DiNapoli Releases School District Audits
… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113State Agencies Bulletin No. 152
… should not enter these transactions until Pay Period 2. To change a line number, use the path: Start, Manage Positions, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/152-fiscal-year-changes-budget-year-2000Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming Commission’s … Appendix B includes our comment to clarify information in the Corporation’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds were established. The Town has nearly $605 million in outstanding debt, which is significantly more than … action. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74