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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Tonawanda City School District – Financial Management (2016M-370)
Tonawanda City School District Financial Management 2016M370
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… of Audit The purpose of our audit was to assess selected District Financial Operations for the period July 1, 2012 … 31, 2013. Background The Oysterponds Union Free School District is located in Suffolk County and is governed by the … of Education which comprises seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner … State financial aid. Background Metropolitan College of New York (Metropolitan) operates at two locations, Manhattan … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkTown of Clare – Fiscal Stress (2013M-317)
… or method to determine the amount of unexpended surplus funds to maintain. The bookkeeper/budget officer did not … setting forth the reasonable amounts of unexpended surplus funds that the Town should maintain. Develop procedures to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Village of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… appropriations to accumulate more than $1.1 million in fund balance to purchase a fire truck costing more than …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97State Comptroller DiNapoli Statement on State Budget Extender
… a delay and employees on the institutional payroll should watch closely." …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-statement-state-budget-extenderPersonal Income Tax Refunds
… of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were supported. The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance … date, amount and purpose of each collection. Maintain ECA records, including support for collections and disbursements, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mConcord Industrial Development Agency – Agency Management (2015M-61)
… development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board of Concord. CIDA’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… checks. Key Recommendations Ensure that the bylaws are clear and address proper internal controls for cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialNew York State Comptroller Thomas P. DiNapoli Hanukkah Message
… “As this year’s Festival of Lights commences, I’d like to wish all of those … As this years Festival of Lights commences Id like to wish all of those …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-hanukkah-messagePersonal Income Tax Refunds
… our examination was to determine whether personal income tax refunds approved by the Department of Taxation and … and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … Department processes all New York State personal income tax returns. All returns that result in refunds are subject …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… Treasurer sends listings of the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine … procedures such as requiring at least two people to count and certify the money collected at fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andState Agencies Bulletin No. 1119
… PEF or M/C Deficit Reduction Plan but prior to the full repayment of such temporary reductions, shall receive a lump … plan monies. In addition, pursuant to the Memorandum of Agreement between the State University Construction Fund and … Codes OSC has created new earnings codes to process the repayment of the 2011-2012 PEF and M/C Deficit Reduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicTown of Green Island – Justice Court Operations (2016M-349)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … The purpose of our audit was to review the processes and procedures for the Courts …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/12/16/town-green-island-justice-court-operations-2016m-349VI.2.B Policies/Laws – VI. Budgets
… and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only … enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations enacted in the 2015-16 … budget will be fully segregated as available. Generate Parent Functionality Effective October 1, 2015, SFS will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsTown of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8