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Tompkins County Public Library – Financial Management (2015M-250)
… 2014 through May 31, 2015. Background The Tompkins County Public Library is the central library for the Finger Lakes … Tompkins County Public Library Financial Management 2015M250 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… officials did not: Follow the adopted procurement policy when acquiring goods. Issue request for proposals for …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Village of West Haverstraw - Summer Program (2019M-146)
… purchased incidentals for the Program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in a …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Medina Central School District - Reserve Funds (2019M-165)
… requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While … meeting minutes, District officials have developed a plan to use $5.4 million from four general fund reserves for a … not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Operational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesPrivate Equities
… Management, LLC Private Equity Program 180 North Stetson Avenue, Suite 1320 Chicago, IL 60601 (312) 782-7771 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… Purpose of Audit The purpose of our audit was to evaluate the oversight of the Company’s financial … Warren County. The Company contracts with the Town to provide fire protection services to the Town’s northern area and is governed by a seven member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overTown of Westford - Financial Operations Oversight (2018M-196)
… the Supervisor and the Board provided adequate oversight of financial operations. Key Findings The Supervisor and Board did not properly oversee the processing of the Town’s financial transactions. As a result, the Town … excess costs. The Board has not performed an annual audit of the Supervisor’s records. The Supervisor did not maintain …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Comptroller DiNapoli Releases State Audits
… State Education Department (SED): Whitestone School for Child Development, Compliance with the Reimbursable Cost Manual (2014-S-38) For the three fiscal years ended June 30, 2013, auditors … $154,563 in reported costs that did not comply with SED requirements and recommended such costs be disallowed. These …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsNew GASB Standards
… New York State will implement Governmental Accounting … basis using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease … New York State agencies must implement Governmental …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsCity of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … public benefit corporation that was established to plan and undertake urban renewal projects in the Village … The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution to the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in the … True North Rochester Preparatory Charter School Contract …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential liabilities, they did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Conclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant types of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionVillage of Allegany – Vehicle Fuel (2012M-308)
… residents. The Village Board is the elected legislative body, which comprises the Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308