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Village of Deposit – Claims Auditing (2023M-173)

… As a result, the Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village purposes and … with the Village’s credit card policy and that each claim has sufficient supporting documentation before …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173

Bemus Point Central School District – Reserve Funds (2014M-281)

… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281

Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)

… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials completed … Village did not include all the minimum requirements. As a result, most Village employees were provided with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16

Town of Preble – Non-Payroll Disbursements (2023M-17)

… report – pdf] Audit Objective Determine whether the Town of Preble (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an …

https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17

Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)

… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-education

XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures

… Once the value of the general fixed asset has been determined, a consistent means of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-records

Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)

… complete report - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were … planned to initiate corrective action. … Determine whether transfer station and compost facility cash receipts were …

https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facility

New Paltz Central School District – Payroll (2021M-45)

… complete report - pdf ] Audit Objective Determine whether New Paltz Central School District (District) officials … raised in the District’s response. … Determine whether New Paltz Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Village of Clifton Springs – Board Oversight (2014M-099)

… was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. … of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed … population of approximately 2,100. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099

Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)

… and disbursements. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019m

II.3.B Establish Control – II. New York State Financial Accounting

… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … liability incurred by the agency prior to the end of the fiscal year. For more information about appropriation … lapsing periods, and liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control

Town of North Castle – Cash Disbursement (2013M-32)

… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … County. The Town Board includes four Board members and the Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Poughkeepsie City School District – Information Technology (2019M-166)

… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Pine Valley Central School District - Financial Management (2019M-35)

… Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35

XVII.2 Overview – XVII. Lapsing Appropriations

… day. SUNY and CUNY State Operations and SUNY Aid to Localities appropriations lapse after close of business … day if March 31 falls on a non-business day. Guide to Financial Operations REV. 08/19/2016 … State Fiscal Year …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overview

Real Estate Advisory Committee

… the consent of the Investment Advisory Committee, pursuant to Section 423 of the Retirement and Social Security Law. The … estate investment, the investment will not be presented to the Comptroller and cannot be made by the Common …

https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committee

Town of Sodus – Financial Management and Professional Services (2013M-99)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board … funds. Consider amending the Town’s procurement policy to include the use of competitive methods when procuring …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99

Comptroller DiNapoli Releases Municipal Audits

… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … Camillus Volunteer Fire Department – Controls Over Financial Activities (Onondaga County) Department controls … committee routinely reviewed the treasurer’s monthly bank statements, canceled checks and bank reconciliations to …

https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0