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Thurston Fire District – Financial Activity (2016M-430)
… the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Town of Hancock – Justice Court Operations (2021M-6)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284New York State Comptroller DiNapoli Statement on Federal Tax Reform
… profoundly bad deals for New York. Cutting or eliminating state and local tax deductions will hurt many New York … the rules for municipal bonds in ways that could drive up state and local costs for essential infrastructure …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformHicksville Union Free School District – Purchasing (2016M-34)
… The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34RFP#0001 – Online Financial Literacy Program
… The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in the solicitation available via the links below. The …
https://www.osc.ny.gov/procurement/rfp-0001Portville Central School District - Cafeteria Collections (2018M-244)
… cash receipt function. Cafeteria collections totaling $7,200 were not properly recorded by cafeteria staff. Key … Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. … Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244General Brown Central School District - Building Renovation Project (2019M-21)
… District officials established the necessary records to account for and monitor the building renovation project. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mMeridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days … disbursement duties. Deposit all money timely. Ensure that the minutes contain adequate information regarding the bills that membership approved for payment. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andLetchworth Central School District - Reserves (2018M-176)
… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityVillage of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Red Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fSouthwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. … Southwestern Central School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Village of Tivoli – Procurement (2015M-79)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background … is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $760,691. Key Finding …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… [read complete report - pdf] Audit Objective Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Justice Court Fund - Town and Village Court Revenue Report Data Description
… and village justices Justice Court Fund system processing of monthly justice reports Period Generally, December through November (report months processed in the calendar year) Prior year report months (distribution … Justice Court Act §2021 Local laws … Data description of the town and village court revenue report …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionII.4.B Basis of Accounting – II. New York State Financial Accounting
… units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on … Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting