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Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… for reserves. Establish appropriate accounting records and account for each water district as a separate entity. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and … regular monthly financial reports but did provide a budget-to-actual report during budget preparation. The Board did not … 2013. Key Recommendations Require the Clerk-Treasurer to provide current budget-to-actual comparisons each month …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Richland Fire District – Board Oversight (2016M-374)
… Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Village of Gowanda – Procurement (2013M-175)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … State or County contract pricing. The Board’s failure to ensure that Village officials obtained bids and quotes in … bidding process, as required. Attach the obtained quotes to the vendor’s claim so that the Board can audit and approve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli Releases School District Audits
… fund balance was appropriated each year, but was not used to finance operations. In addition, when unused appropriated … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Marcellus Central School District – …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … a result, the district’s unexpended surplus funds declined to a deficit of $1.1 million. In addition, the district … borrowed nearly $10 million during the same time frame to meet short-term cash flow needs, incurring $150,000 in …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… District and the Warrensburg Central School District . "In an era of limited resources and increased accountability, … more than $5.7 million over a three-year period, resulting in annual operating surpluses and a fund balance increase of … 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund balance ranged between 7.6 and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… the treasurer did not provide regular financial reports to the board or maintain adequate accounting records. In … not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Also, village … financial institutions or prepare any cash flow forecasts to estimate the amount of funds available for investment. Had …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsJamesport Fire District - Gasoline Inventory (2019M-04)
… the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930. Because officials did not follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04CUNY Bulletin No. CU-384
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TG in the following titles: Title New Biweekly Deduction Amount … $34.00 University Assistant Engineer $34.00 Employees in Bargaining Unit SJ in the following title: Title New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-384-district-council-37-local-375-dues-and-agency-shop-feeAccounts Payable Advisory No. 57
… Subject: Selecting the correct Vendor ID when preparing a voucher Guidance: When preparing a voucher in the Statewide Financial System (SFS), agencies should ensure they select the correct Vendor ID of the vendor that provided the goods or services. The Vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… York City's public pension funds. His multi-faceted plan to protect the city's public pension funds will do much to ensure the funds operate with greater transparency and with the highest ethical standards. I have instituted a series of reforms over the last seven years at the New York …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsLewiston-Porter Central School District - Payroll (2018M-246)
… salaries were accurately paid. However, Time sheets were not always approved. Overtime was not consistently tracked or … Consult with legal counsel and take appropriate action to recover any overpayments. Ensure that stipends, including … agreed with our recommendations and indicated they have taken or plan to take corrective action. … Determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Ulster County – Financial Condition (2014M-27)
… our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. … 182,000 residents. General fund appropriations for 2013 totaled approximately $290 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Local Government Financial Data Release Dates
… class of local government are made available according to this schedule: Class of Local Government Release of Annual … districts is available the day after it is submitted to OSC through Open Book New York . Learn more about annual …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesVillage of Trumansburg - Ambulance Fund Accountability (2018M-168)
… owed by municipalities and disburse any amounts due to municipalities. Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of East Otto - Information Technology (2018M-156)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Adopt an acceptable … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of East Otto …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Broadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately … claims were properly audited, adequately supported and for a legitimate purpose. Key Findings Town and Village officials …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-192016 Financial Condition Report – 2016 Financial Condition Report
… large balance, which enhances budgetary flexibility in the near term and is expected to support increased capital … selected financial, economic, and demographic information in an easy-to-understand format. Read More … Provides …
https://www.osc.ny.gov/reports/finance/2016-fcr