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Town of Berne – Board Oversight (2021M-77)
… or receive adequate monthly reports from the Supervisor. For example, the Board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. Ensure bank reconciliations were accurate, …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit … approximately $1.5 million for the general and highway funds. Key Findings The Board has not established an …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Oversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services (OCFS) is adequately … local programming within the county, and plans that do not warrant approval should be returned for revision. OCFS …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthCharter School of Educational Excellence – Information Technology (2023M-174)
… complete report – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) … we found: School employees did not have guidance on how to properly identify and secure sensitive student data. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Management of Invasive Species
… Objective To determine if the Department of Environmental Conservation (Department) was effectively … species to prevent and mitigate the harmful effects of invasive species populations in New York State. The audit … the Department has been active in establishing programs to address invasive species, improvements in its oversight, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesXVI.3.A Financial Statements – XVI. Financial Reporting
… ) Process and Document Preparation: Financial reporting is the process of communicating information concerning the financial … related ratios. The government-wide financial statements (i.e., the Statement of Net Position and the Statement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsControls Over Federally Funded Programs and Maximization of Federal Funding
… Objective To determine whether the Division of Housing and Community Renewal is obtaining federal … About the Program Homes and Community Renewal’s Division of Housing and Community Renewal (Division) administers the State’s WAP. The purpose of the program is to reduce energy and utility costs by …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingTown of Berne – Procurement (2014M-147)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … appropriations for 2014 for the general and highway funds total $2.2 million. Key Findings The Board has adopted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Frontier Central School District - Procurement of Professional Services (2018M-98)
… complete report - pdf] Audit Objective Determine whether the District procured professional services in accordance … $466,960, but could not provide documented evidence for how or why those vendors were selected. Key Recommendations … action. … Frontier Central School District Procurement of Professional Services 2018M98 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the … … Minetto Volunteer Fire Company Misappropriation of Funds and Records and Reports 2014M222 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andDeposit Central School District - Financial Condition (2018M-204)
Determine whether District officials took action to effectively manage the financial condition of the general and cafeteria funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/deposit.pdfExamination of Center for Economic Growth, Inc.
The objective of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, repor
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-14.pdfExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright … Receivables, net 3,564,586 3,535 3,568,121 157,804 Due from other governments 41,494 41,494 Inventories 126,674 … By reporting internal service funds separately from the proprietary funds that account for business-type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… has also underestimated health insurance payments for at least the last two fiscal years. The budget includes a …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 982
… Purpose To inform agencies of the automatic correction of Form W-2s for employees who received Military Stipend … a Form W-2C will be automatically mailed to the employees’ address on file. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/982-social-security-and-medicare-tax-refunds-and-corresponding-correctedTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure … supported. However, Town officials did not always follow the Town’s collections procedures and, as a result, did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Personal Income Tax Refunds
… appropriate and processed in accordance with applicable New York State tax laws and regulations. We examined refunds … 7.5 million refunds totaling over $8.6 billion. From this population, we examined 31,978 refunds totaling almost $516.5 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsVillage of Keeseville – Financial Condition (2013M-192)
… end of the last three fiscal years were either overstated or understated due to various accounting errors. As a result, … and the Board were not aware of the general, sewer, or water funds’ actual operating results and overall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192XI.12 Overview – XI. Procurement and Contract Management
… contractor or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operation
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-259.pdf