Search
Village of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsChautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Corinth – Investment Program (2023M-146)
… liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyMount Morris Central School District – Claims Auditor (2022M-131)
… a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit because she did not ensure … had adequate supporting documentation for her review prior to approval. We reviewed 89 claims totaling approximately … totaling $58,320. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/mount-morris-central-school-district-claims-auditor-2022m-131Worcester Central School District - Fund Balance Management (2022M-75)
… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Berkshire – Board Oversight (2023M-122)
… Reports (AFRs). Key Findings Town officials did not ensure non-payroll disbursements were for appropriate … for 59 claims totaling $51,519 or establish procedures to detect and prevent duplicate payments. We identified $12,465 in duplicate payments. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… in 2018 neither maintained nor required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not … not review the exemptions granted by previous assessors to ensure the exemptions had the necessary supporting …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228CUNY Bulletin No. CU-314
This bulletin explains processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersCost-Saving Ideas: Justice Court Consolidation Process
… Approved Implement Plan to Establish Single Town Court -OR- Town Board Adopts Resolution: File … Referendum Joint Resolution Disapproved Current Justice Court Structure Continues -OR- Town Board Adopts Resolution: … on Notice Resolution/Petition Disapproved Current Justice Court Structure Continues -OR- Petition of Registered Voters: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processCity of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. … costs and fund balance are properly recorded and reported in the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations … the District’s Ethics and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s Department of …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Town of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Rushville - Board Oversight and Information Technology (2018M-118)
… records and report or conduct a thorough audit of claims. Ensure investments were made in compliance with … (GML). 1 As a result, the cemetery fund incurred a loss of approximately $62,000. Designate an official to certify … records and report. Conduct a thorough audit of claims. Complete payroll certifications. Invest money as …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118