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Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … generally agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… complete report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) … did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties … with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46West Webster Fire District – Financial Management (2023M-23)
… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… did not have a written agreement with BOCES to itemize and define all IT services and responsibilities, including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for … to the sections within Chapter XII – Expenditures of this guide and the Payroll bulletins available on the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewAsset Forfeiture Escrow Fund
… or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … of a forfeiture under Article 13-A of the CPLR . Annual Reporting Requirement GML Section 6-v requires the chief … city, at the termination of each fiscal year, to render a detailed report of the operation and condition of the asset …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Personal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax credits (i.e., School … of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxNorth Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of Bonnie S. … to Dutchess County District Attorney William Grady and the New York State Police for their work on this case." Robertson … New York State Comptroller Thomas P DiNapoli and the New York …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemOperational Advisory No. 31
GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAndes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250State Comptroller DiNapoli Releases School District Audits
… School District – Extra-Classroom Activity Funds and Admissions (Albany County and Greene County) Extra-classroom …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Mohawk – Records and Reports (2013M-113)
… was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … fund balances, results of operations, or prepare accurate reports that would allow the Board to adequately monitor the … Although the Supervisor prepared and remitted monthly reports to the Board and AUDs to OSC, these reports were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… Department (Department) officials enforced restitution orders, notified the court when a probationer violated the court order and … officials did not always properly enforce restitution orders, notify the court when a probationer violated the … Department Department officials enforced restitution orders notified the court when a probationer violated the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsVillage of Airmont – Claims Auditing (2024M-1)
… services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI rate. Six claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1OnTECH Charter High School - Information Technology (2023M-71)
… administrative permissions. Monitor Internet usage for compliance with the School’s Acceptable Use Policy (AUP). … plan and provide staff with IT security awareness training. As a result, the School has an increased risk that … Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71