Search
Village of Nissequogue – Information Technology (2015M-31)
… use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Accounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … Importance of Referencing a Contract Number on a Purchase Order or Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these … you are automatically covered. If your employer chooses to adopt the benefits for a limited period of time, and you enter employment after the …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bState Comptroller DiNapoli Releases Municipal Audits
… Development Agency – Local Development Corporation (LDC) Although the tested disbursements were for valid purposes, LDC officials did not always ensure they were properly …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Honors Hispanic Leaders
… Thomas P DiNapoli hosted a reception in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersInternal Control
… Laws, Rules & Regulations Internal Control Act Standards for … Laws Rules Regulations …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlAccounts Payable Advisory No. 27
… TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non Contract) Date services are completed. Contract payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateTown of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andCity of Dunkirk – Billing Enforcement (2020M-117)
… enforced and monitored delinquent water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did … not properly monitor delinquent water, sewer and tipping fee balances. The Treasurer did not: Follow the enforcement … enforced and monitored delinquent water sewer and tipping fee balances …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … whether the collections were remitted intact and in a timely manner. Three of the seven fundraising events …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Village of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Alexandria Central School District – Financial Condition Management (2020M-109)
… did not need to use most of the appropriated fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2019, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
Determine whether City of Cortland City officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… 26 of 36 sports leagues were not maintained. The former Director awarded scholarships (i.e., waived registration … any guidelines, Board oversight or approval. The former Director inappropriately used Village bank accounts for … As a result of our audit and investigation, the former Director was arrested and pleaded guilty in December 2022 to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… the public did not have an opportunity to exercise its rights as provided in General Municipal Law. As of August 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… Determine whether Recreation Department Department cash receipts were properly recorded …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
Determine whether the Board effectively managed the Districts financial condition whether the Districts information technology IT system was adequately secu
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and