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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… guidelines): All Land Buildings Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and Land Improvements and Renovations in excess of $100,000 Library Books in excess of $5,000 Works of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureRockland County – Budget Review (B6-13-22)
… Purpose of Audit The purpose of our budget review was to determine … down the remaining $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the … in the general fund. Reassess the estimate for residential energy tax revenue. Reduce the revenue estimate for premiums …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Town of Conesus – Justice Court (2013M-140)
… the balances shown in the accounting records, and that any differences are resolved. Ensure that all money is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Opinion 90-37
… -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) VILLAGE LAW, §1-102(1): This section does not … local government, when determining what is the "best" or "highest" price obtainable, from good faith consideration of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Education Department (Department), or in a business school registered with the Department, that closes before their … 887 of the Laws of 1990 created the Tuition Reimbursement Fund, now titled the Tuition Reimbursement Account (TRA), to … The Bureau monitors licensed private schools and registered business schools to ensure compliance with …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… in the town-wide (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the … fund balances in the general and highway TW and TOV funds. Recommendations The audit report includes nine …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Letchworth Central School District – Financial Management (2013M-332)
… Letchworth Central School District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed by an elected … budgeting practices generated approximately $3.9 million in operating surpluses. Although District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official … reviews of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for … offering monetary thresholds and should be acquired through competitive bidding or competitive offering …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
RoyaltonHartland Central School District Financial Condition 2015M275
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… $405,000. Key Findings For cash collections that are not recorded in the circulation system, the Library does … a log or issue duplicate receipts. Cash collections are stored in an unlocked cabinet and various collections … Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… bank reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not … collections in the Clerk’s computer system and report them on the Clerk’s monthly report, deposit all collections in the … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Opinion 89-4
… securities pledged as collateral to be held by a third party custodian. (2) A town may sell obligations to a bank of … to secure town deposits and investments held by a third party custodian. The first bank is willing to comply with … town has adopted a policy of requiring an unrelated third party to hold securities pledged to secure the town's …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 88-52
… with respect to additional contracts with the same party during the remainder of the fiscal year. 2. …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town should petition the county legislative board to validate the towns failure to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… for Research on Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended … State Education Department awarded NYU $23 million for the Metro Center to administer two New York State programs: the … TAPPE was the Director of Finance and Administration for Metro Center. As alleged, TAPPE arranged for three certified …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mMotor Vehicle Theft and Insurance Fraud Prevention Program
… a substantial impact on motor vehicle insurance rates in New York State. The MVTIF Prevention Demonstration Program …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1836.1
… to be used to report and track overtime worked due to the COVID19 health crisis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19