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Forms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six … complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY’s …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followDiNapoli: Tax Cap at Two Percent for 2019
… be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … tax revenue, municipal budgets will still be vulnerable to rising fixed costs and potential federal funding cuts. … plans for next year." The tax cap, which first applied to local governments in 2012, limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
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)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
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)
… of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our initial audit report, which was issued on September 9, … of implementation of the three recommendations included in our initial report. Key Findings OGS officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Pride 2022
… LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. … Comptroller DiNapoli seeks disclosure of corporate efforts to improve diversity, equity and inclusion, including the …
https://www.osc.ny.gov/pride-2022Village of Frankfort – User Charges (2014M-117)
… financed by user charges. Key Findings Village officials have not adequately segregated the duties of billing, …
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)
… of our audit was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through … did not maintain accurate and complete accounting records to properly document assets, liabilities, fund …
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
… amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible … Payments to a vendor that have increased dramatically for no apparent reason Payments to vendors for construction work not certified as completed by your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… efficiently, it is essential that a thorough, deliberate and independent audit of claims be conducted before payments … afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is … a highly important internal control, but only if properly and effectively exercised. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNorth Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the … 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven in Suffolk County and is governed by an elected five-member …
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)
… not providing sufficient oversight of Court operations and have not adequately segregated the duties of their clerks. … the Justices do not regularly review them. The clerks have developed their own practice for identifying cases to be …
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)
… rights to those who need them to perform their jobs. The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has not developed computer security and disaster recovery plans, and has not …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … corrective action taken. Maintain adequate bail records to determine the amount of bail held by the Court at any …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Management of Energy Consumption
… could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAsset Forfeiture Escrow Fund
… via the following email address: [email protected] If you have any questions on these requirements, please contact us at: …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundIX.7.F M-Year Legislation – IX. Federal Grants
… strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow … sufficient time for final reports and closing documents to be reviewed and approved by the federal government before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… accurate manner. Key Findings The Justices did not ensure all fines and fees were properly collected, recorded, … Recommendations Ensure that monthly accountabilities of all Court accounting records are completed. Review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146