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Lake George Fire Company - Cash Receipts (2015M-216)
… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… for financial operations. The Treasurer prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or no Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Comptroller DiNapoli Releases Municipal Audits
… or accountabilities for their review to ensure all collections were accurately accounted for and any … that adequate documentation was maintained to verify that all cash collections were recorded and deposits were made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes totaling nearly $1.4 million in 2017 and 2018 …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time and attendance … $149 million. Key Findings There is no County-wide requirement that all employees complete and certify their hours worked on a time …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Town of Frankfort - Board Oversight (2018M-58)
… documentation before authorizing payment. Authorize all fringe benefits provided to all officials and employees. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179School District Physical Education Compliance (2018-MS-3)
… Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3State Agencies Bulletin No. 1040
… file their federal income tax return. Affected Employees All employees appearing on the Tax 113 Control-D report … field by checking the “Not applicable" radio button for all employees appearing on this report. Agency Actions Access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcVillage of Port Chester – Payroll (2017M-115)
… shortages instead of hiring new officers. Ensure that all current CBAs have all current leave time provisions included, and develop a …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Program’s financial activity. The Board cannot ensure that all Program collections were deposited. The Board did not … The Board should establish appropriate pay rates for all classes of employees. … Burnt HillsBallston Lake Youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… purpose of our audit was to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through … service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation for claiming reimbursement. The District did not submit claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… regarding the work hour and work schedule requirements of all police officers. Periodically review firefighter attendance and leave records. Ensure that all firefighters comply with the requirements of the …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… District purposes. Key Recommendations Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… system user access was not properly administered; all nine users had access to all of the financial modules in the system. Therefore, a user …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Town of Minetto – Information Technology (2022M-9)
… did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts … Provide periodic IT security awareness training to all personnel who use Town IT resources. Ensure user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Danby – Town Clerk (2022M-08)
… were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that … capital assets. The Statewide Capital Asset Accounting System (the system), maintained by the Office of General … policies that are applied to the extent practical in our ACFR presentation for the recording of capital assets. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation