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XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… number, serial number Acquisition date Date last inspected Name and address of vendor Condition Short description of … of disposition Economic life remaining Percent utilized Flood code Historical code Square footage Deed number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsOnondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… report - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were properly … Determine whether transfer station and compost facility cash receipts were properly …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… documented annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a … Recommendations Annually audit the records of the Village Justice and the Clerk-Treasurer. Develop a formal, written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… ECA operations were established as required. Fifteen of 113 disbursements totaling $44,166 did not have disbursing … that included the two required authorizing signatures. One of the disbursing orders totaling $15,700 lacked itemized …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mII.3.B Establish Control – II. New York State Financial Accounting
… Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … the agency prior to the end of the fiscal year. For more information about appropriation accounting, lapsing periods, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlTown of North Castle – Cash Disbursement (2013M-32)
… Key Finding Internal controls over cash disbursement are appropriately designed and operating effectively with the … Key Recommendation Ensure that bank reconciliations are prepared for June 2012 and months thereafter, with all …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Poughkeepsie City School District – Information Technology (2019M-166)
… technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and secure its personal, private and sensitive information … officials ensured IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Pine Valley Central School District - Financial Management (2019M-35)
… Key Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund … Adopt annual budgets that include reasonable estimates for appropriations. Reduce surplus fund balance to within the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35XVII.2 Overview – XVII. Lapsing Appropriations
… Community Projects, Capital Projects, Legislature and Judiciary, and Debt Service appropriations lapse after close …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewStony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Committee, pursuant to Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the … The committee appointed by the Comptroller with the consent …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… records and reports cash disbursements and receipts. Not all receipts are deposited timely. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Camillus … and the Orange County Department of Social Services . "In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Camillus …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Hermon-DeKalb Central School District – Claims Auditing (St. Lawrence … and properly audited and approved before payment. Medina Central School District – Capital Projects (Genesee County) … that district officials did not always obtain competitive pricing or obtain alternative proposals or quotations for …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the town … government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Central School District – Cash Management (Fulton County, Saratoga County and Montgomery County) …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… [read complete report - pdf] Audit Objective Determine whether energy efficiency and … documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155