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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCayuga County Community College – Information Technology (2013M-291)
… College’s internal controls over Information Technology for the period September 1, 2011 through August 27, 2013. … County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State … owns. There is no formalized plan to review machines for installed software. The College could not provide …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291CUNY Bulletin No. CU-412
… the agency must submit the following requests: For all rate increases for employees with a Pay Basis Code of … effective 10/14/10 on the Job Action Request page. For all salary increases for employees with a Pay Basis Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyJustice Court Fund: Invoice Billing Program
… All town and village justice courts and municipalities … earned. When JCF has processed the month’s reports for all justices in the municipality, we will send an invoice and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programForms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesAdministration of Fellowship Leaves (Follow-Up)
… report, Administration of Fellowship Leaves (Report 2011-S-20). Background Our initial audit report, issued October 9, … whether the fellowship leaves granted City University of New York (CUNY) instructional staff were awarded for authorized …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followDiNapoli: Tax Cap at Two Percent for 2019
… for all counties, towns, fire districts, 44 cities and 10 villages. "For these local governments, allowable levy growth will be 2 percent for the first time … limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsWest Niles Fire Company – Financial Activities (2017M-205)
… cash disbursements and fundraising events; ensure that all receipts are deposited intact; and establish a code of … exercising their financial responsibilities. Ensure that all disbursements are supported by adequate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205State Agency Small-Dollar Purchases (Follow-Up)
… Background In our initial audit report, which was issued on September 9, 2010, our objectives were to determine the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followCity of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Pride 2022
… rights for all. Comptroller DiNapoli Pushes Corporate America on Diversity, Equity & Inclusion Efforts As Trustee …
https://www.osc.ny.gov/pride-2022Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Mohawk – Records and Reports (2013M-113)
… Ensure that the accounting records accurately reflect all financial activity including accurate beginning balance sheet account balances. Ensure that all accounting transactions (including adjusting journal …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, … Credit card charges with no original receipts attached All travel and conference claims, as they are inherently …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… for payment despite not being sufficiently supported. Not all individual claims were being reviewed deliberatively and … were made because claims were not reviewed or audited. All references in this guide to “employees” should be …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNorth Shore Public Library – Financial Condition (2013M-344)
… 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … Library comprises all of the Shoreham-Wading River Central School District and all of the Rocky Point Union Free School …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Sweden – Justice Court (2014M-318)
… accountability analyses and the Court's accounting records on a regular basis for timeliness and accuracy. Ensure all …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Saugerties – Information Technology (2015M-117)
… policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117