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Rockland County – Budget Review (B6-13-22)

… their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

SUNY Bulletin No. SU-128

… programs in Empl ID order to SUNY Administration. Payments on the Time Entry page should be submitted as follows: … The Earn Code and payment amount will be displayed on the payroll register. The Earn Code description and payment amount will be displayed on the employee’s paycheck stub or direct deposit advice. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseu

Attica Central School District – Financial Management (2016M-127)

… Purpose of Audit The purpose of our audit was to review the District’s financial … The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127

Child Care Assistance – Federal Funding and New York

… The New York State Child Care Assistance Program (CCAP) provides subsidies for childcare throughout New York. The program is overseen by the New York State Office of … The New York State Child Care Assistance Program CCAP provides subsidies for childcare throughout New York …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistance

Gouverneur Central School District – Financial Management (2016M-351)

… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, … of the fund balance appropriated in the general fund not being used to finance operations. The District’s reported …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351

Town of Conesus – Justice Court (2013M-140)

… information the Clerk entered into the Court’s database system. The Justices did not ensure that all money received …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… tangible and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The … value (the State will use the following guidelines): All Land Buildings Machinery and Equipment in excess of … from the government and sold, transferred, licensed, rented or exchanged. The asset arises from contractual or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure

Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018

… the financial statements referred to above present fairly, in all material respects, the respective financial …

https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018

Letchworth Central School District – Financial Management (2013M-332)

… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Town of Leicester – Financial Management (2025M-2)

… Town of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly …

https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2

State Agencies Bulletin No. 2413

… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpayments

Royalton-Hartland Central School District – Financial Condition (2015M-275)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275

Johnstown Public Library – Cash Receipts (2014M-304)

… City and surrounding area. The Library, part of the Mohawk Valley Library System, is governed by a 15-member Board of … and to require that receipts are deposited in the bank in a timely manner. Perform an audit or review of cash …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process

… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviews

Town of Mayfield - Town Clerk (2016M-29)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Opinion 90-37

… §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real … village real property based upon a determination that the proposed use of property by the higher offeror, although … duty to secure the best price obtainable in their judgment or the most beneficial terms in the public interest …

https://www.osc.ny.gov/legal-opinions/opinion-90-37

Opinion 89-4

… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …

https://www.osc.ny.gov/legal-opinions/opinion-89-4