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Village of Pomona – Financial Condition (2015M-272)
… which has a population of approximately 3,100, is governed by a Village Board. The general fund’s budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Afton Central School District – Fund Balance Management (2023M-18)
audit school district fund balance management afton
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain … for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesHolland Central School District – Claims Audit (2021M-210)
… to fulfill the Board’s claims audit responsibilities. As a result, there is an increased risk that improper or … that officials complied with the procurement policy. 13 claims totaling $59,956 lacked sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office … PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor providing goods or services prior to OSC … NFP corporations. Significant interest penalties accrue when these contracts are submitted after the start date and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsEast Hampton Housing Authority – Board Oversight (2017M-33)
… receipt, cash disbursement and bank reconciliation duties are segregated. Signed blank checks were kept on hand for use … for cash receipts, disbursements and bank reconciliations are adequately segregated among employees or, when that is … and ensure that any discrepancies or reconciling items are promptly identified, reviewed and resolved. … East …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Transportation – 2021 Financial Condition Report
… 2019. Bridge Conditions Have Improved Since 2016, But Are Worse Than in Other States In 2020, New York State was … the owner is State, State Park, Other State and State Toll are included as State-maintained bridges. … The State is …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
New York State Comptroller Thomas P DiNapoli today released the following statement on New York Citys Property tax assessments
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… services. Obtain verbal and written quotes and ensure that all proper documentation is maintained. Ensure a thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 152
… Purpose The purpose of this bulletin is to inform agencies of the new Fiscal Year 2000 process in PaySR Affected Employees All agencies Fiscal Year beginning April 1 Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/152-fiscal-year-changes-budget-year-2000Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… have an interest in. Consider holding a public hearing when entering into a new ambulance service contract. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… by an elected nine-member Board of Education. There are two schools in operation in the District, with … of the reserves and whether the balances of the reserves are reasonable. … Brunswick Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… were in compliance with the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Wales – Financial Management (2017M-32)
… December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. … unrestricted fund balances totaling $1.2 million in the general and highway funds. The Board did not adopt a … general and highway fund balances and use the excess funds in a manner that benefits Town residents. Adopt a reserve …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32East Aurora Union Free School District - Procurement (2023M-125)
… were obtained for 48 purchase and public works contracts (100 percent of tested contracts) totaling $443,734. Procured …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… [read complete report – pdf] Audit Objective Determine whether … which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesChittenango Central School District – Financial Management (2016M-294)
… review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294