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Baldwinsville Central School District – Fuel Inventory (2022M-106)

… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate … The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is significant risk that Company money could be used inappropriately without …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Norfolk Fire District – Board Oversight (2022M-109)

… - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and … Determine whether the Norfolk Fire District District Board of Fire Commissioners Board conducted proper audits and ensured …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Appendix B — Travel References – Travel and Conference Expense Management

… (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-references

Town of Danby – Town Clerk (2022M-08)

… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Town of Potter – Town Clerk (2020M-113)

… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Village of Hewlett Bay Park – Financial Management (2022M-30)

Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… billed, collected and enforced. Board-adopted water rates were incorrectly setup in the billing and collection … guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates are correctly setup in the billing and collection …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

City of Long Beach - Financial Condition (2019M-133)

… 2016-17 and used another $2.1 million of fund balance in 2017-18 to finance recurring expenditures, increasing the … financial plan including a fiscal improvement plan, in accordance with Local Finance Law Section 10.10(e). Key … submitted a response letter that addresses the findings in both reports. City officials had some concerns about our …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… Review and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted policies are communicated to staff and enforced. Ensure a thorough, independent review of disbursements occurs prior to payment to verify that disbursements are adequately …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34

Bayport Fire District – Credit Card Use (2016M-394)

… authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

eLearning Videos and Resources

… Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

State Comptroller DiNapoli Statement on Superstorm Sandy Anniversary

… will continue to assist so that we can rebuild our state and make sure the money is spent appropriately.” …

https://www.osc.ny.gov/press/releases/2014/10/state-comptroller-dinapoli-statement-superstorm-sandy-anniversary

Town of Hyde Park - Payroll and Time Records (2018M-225)

… Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town officials … established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll periods, …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225