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Village of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s financial condition … Mayor and four Trustees. The Village’s annual budget for all funds for the 2012-13 fiscal year was $2,624,362. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts practices for the … orders prior to ordering goods and services and that all Village employees and the Fire Chief are aware of and …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Accounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Subject: New section regarding separation of duties Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesVillage of Hempstead -- Budget Review (B7-15-7)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s preliminary budget for the 2015-16 fiscal year. … of May 31, 2005. Local Finance Law Section 10.10 requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Website Accessibility
… to be viewable. Plug-ins are software that work with your browser to provide capability the browser may not … Most software vendors offer versions of their plug-ins for each computer platform type. For your convenience, we … common plug-ins that may be used on our site and provided links to the vendor sites where they can be obtained. These …
https://www.osc.ny.gov/help/website-accessibilitySaranac Central School District – Payroll (2015M-298)
… July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, Dannemora, Plattsburgh, Saranac and Schuyler Falls in Clinton County. The District, … Saranac Central School District Payroll 2015M298 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he … Michael Klein started stealing from the public just after he …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaStatewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking … totaled close to $1.6 billion, up $276 million from July of last year. “Last month’s impressive sales tax … and maintain vigilance when it comes to their finances.” July’s significant growth in local sales taxes reflects the …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentComptroller DiNapoli Releases Municipal Audits
… of the Town of Hume , Town of Marilla , Village of Round Lake , Village of Shortsville and Village of Suffern . “In … projects with the town’s operating funds. Village of Round Lake – Budgeting Practices and Financial Condition (Saratoga … audit of the Town of Hume Town of Marilla Village of Round Lake Village of Shortsville and Village of Suffern …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Johnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231LaFayette Central School District - Fixed Assets (2018M-073)
… were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for … $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s inventory records … and procedures for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073II.3.B Establish Control – II. New York State Financial Accounting
… records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk … late. The Clerk properly recorded, reported and disbursed all money collected. Key Recommendations Ensure that all fees collected are deposited within three business days …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway … officials appropriately used the machinery capital reserve to replace equipment as planned. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… established effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. … its policy governing the operations of the activity fund. Collections that were remitted to the central treasurer … Key Recommendations Ensure that the activity fund is maintained in accordance with District policy. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … that can be used if these moneys are no longer available to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … taxpayers residing outside the villages did not receive all the benefit they should have from county sales tax … for the claims reviewed, the town board did not ensure all claims were appropriately audited and approved. Out of …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-audits