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Town of Homer – Conflict of Interest (2022M-148)

… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

Village of Old Brookville – Cash Receipts (2015M-286)

… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …

https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286

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

… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …

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

Accounts Payable Advisory No. 72

… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for …

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

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

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

… $49.1 million. Key Findings The procurement policy does not reflect dollar thresholds that were increased in New …

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

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. …

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

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

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of … Determine whether the Board of Commissioners Board provided adequate oversight of …

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

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

XV.16.B Sole Custody Reporting – XV. End of Year

… On or before April 1st of each year, the Online Services Sole … On or before April 1st of each year the Online Services Sole …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

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

… Board of Directors (Board) effectively managed fund balance. Key Findings The Board did not effectively manage fund balance. The Board did not develop or adopt a fund balance policy that addresses what level of fund balance is … THLDC Board of Directors Board effectively managed fund balance …

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

… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …

https://www.osc.ny.gov/press/releases/2021/07/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)

… officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized use access andor loss …

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

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors found that certain significant …

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

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

Mastic Beach Fire District Cash Disbursements 2017M38

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)

… accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …

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