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Town of Ticonderoga – Capital Project Management (2023M-38)

… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Uniondale Union Free School District – Information Technology (2023M-61)

… the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647  shared and service user …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… FSA and DCAP accounts, as required by the written services agreement. Annually reconcile FSA and DCAP activity to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Gardiner Fire District – Length of Service Award Program (2013M-265)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, … Gardiner Fire District Length of Service Award Program 2013M265 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… Purpose of Audit The purpose of our audit was to determine if the Board properly developed … The Grahamsville Fire District is a district corporation of the State, distinct and separate from the Town of … The purpose of our audit was to determine if the Board properly developed …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Chautauqua County – Investments and Payroll (2016M-147)

… are annually compensated at their approved salary amounts. Cease allowing elected officials to accrue and be paid for …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

Salamanca City School District – Financial Management and Payroll (2017M-138)

… management practices and employee compensation payments for the period July 1, 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the Towns of … fund balance within the statutory limit. Review all reserves at least annually to determine if the amounts …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

IX.12 Overview – IX. Federal Grants

… on this Federal statute,  can be found in the following links:  https://fiscal.treasury.gov/cmia/ …

https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overview

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… City comptroller (for cities governed by the Second Class Cities Law, see Second Class Cities Law Section 64); otherwise, depends on city …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately … The Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements … Ensure that the Budget Officer has the necessary training in municipal accounting and the Town’s software to help her …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement

… by an agency Finance Office employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate to pay. An employee’s supervisor and the Finance Office … by an agency Finance Office employee with the authority to certify that the expense report is just true and correct …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification

Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)

Village of Cuba Sewer Fund Financial Condition and Records and Reports 2013M15

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15

City of Mount Vernon – Budget Review (B21-6-3)

… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon is … of uncollected taxes and could create a shortfall in 2021. The Comptroller has not prepared a valuation of the … taxes, as required, and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 …

https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3

Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)

… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through … The purpose of our audit was to determine if the Town was …

https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386

Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)

… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216

IT Asset Management (2022-MS-2)

… Manhasset Union Free School District [pdf] , Mechanicville City School District [pdf] , Newfield Central School District [pdf] , Norwich City School District [pdf] , Parishville-Hopkinton Central …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2

XV.16.A Overview – XV. End of Year

… Financial data and related information is required to ensure full and proper disclosure in cash, modified … generally accepted accounting principles (GAAP). Guide to Financial Operations REV. 01/01/2017 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overview

XII.6.O Paying Retainage – XII. Expenditures

… Business Units must enter one of the following three account codes set up for retainage when both retaining funds … releasing those withheld throughout the contract period. Account Code Description 58951 Used when temporarily … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainage

XII.10.D Monitoring Moving Services – XII. Expenditures

… Overview and Policies: This section provides guidance on the requirements agencies must follow when procuring and … This section provides guidance on the requirements agencies must follow when procuring and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-services