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Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… year totaled approximately $570,000. Key Findings Board meeting minutes were not transparent, as motions were not … in a timely manner. Key Recommendations Ensure that meeting minutes provide a clear record of Board actions, key …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
Village of Sandy Creek Cash Receipts and Disbursements 2017M36
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Orangetown – Overtime (2017M-48)
… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately … disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Hartford – Online Banking and Information Security (2016M-385)
… 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of … Town of Hartford Online Banking and Information Security 2016M385 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Shortsville – Board Oversight (2015M-5)
… the Village’s financial operations and financial condition for the period June 1, 2013 through October 31, 2014. … The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.6 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Village of Bellport – Claims Processing (2014M-126)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period June 1, … a deliberate and thorough audit of all claims prior to payment. Ensure that valid contracts or agreements are in …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Town of Brasher Spending of Casino Compact Money 2013M131 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were … accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… is a public benefit corporation created under the New York State Public Authorities Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Westfield – Water and Sewer Operations (2014M-209)
… and imposing a penalty for late payment of water and sewer bills. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Join Our Investment Team
… package options Generous paid time off A contributory retirement plan Flexible spending account options for health …
https://www.osc.ny.gov/common-retirement-fund/employmentTown of North Salem - Agricultural Exemptions (2018M-194)
… Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) … and timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, … forgive late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Remsen Central School District - Claims Audit Process (2019M-86)
… report - pdf] Audit Objective Determine whether the claims auditor audited and approved claims before payment. Key Findings The claims auditor did not: Receive claims paid by check … Determine whether the claims auditor audited and approved claims before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Town of Clayton - Justice Court Time and Attendance (2017M-286)
… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Tuckahoe Common School District - Purchasing (2018M-228)
… $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228State Comptroller DiNapoli Releases School District Audits
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0XII.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-vouchersComptroller DiNapoli Releases Municipal Audits
… Comptroller Thomas P DiNapoli announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0