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XVI.3.A Financial Statements – XVI. Financial Reporting
… entity. Although governmental financial reports are useful to internal government officials, they are also intended to meet the information needs of citizens, governing and … and buyers of debt instruments, and other parties external to government. The users of these financial statements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … have not used the more than $5.2 million residing in the debt service fund for debt service expenditures and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Unified Court System Bulletin No. UCS-193
… Affected Employees Eligible graded salaried employees in the following bargaining units who meet the eligibility … increments (longevity payments) for certain employees in the Unified Court System (UCS). Chapter 276 of the Laws of … payment of a longevity bonus (JLO) for eligible employees in UCS. Eligibility Criteria Service Increment Employees must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityUnified Court System Bulletin No. UCS-336
… and Longevity Increment. The report will be sorted by Department ID, then by employee name in alphabetical order. NHRP708 – Mass … Agency Actions: The following procedures must be used by the agency when submitting transactions in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 900 students. Operating expenses for the 2016-17 fiscal year totaled approximately $11.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… as of September 30, 2017. Tickets have remained on the unpaid parking tickets report for many years with no …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… ahead. While personal income tax collections were strong in December, the future is clouded with uncertainty. The … we know it will force tough decisions. The level of cuts in federal aid for health care and other programs remains in question. Out-year budget gaps and shrinking statutory …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalThree Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly accounted for fuel … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271State Agencies Bulletin No. 1934
… New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to parity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … year totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … leave accruals. Key Recommendations Ensure employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Town of Warrensburg - Procurement (2014M-96)
… Purpose of Audit The purpose of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Johnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson … use of reserves in the budget plan each year and develop a plan for the use of fund balance and reserves in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… and addressing water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… in this report. … Longwood Public Library Bank Account Management 2015M309 …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of … 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a … Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML). Points were …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… our audit was to examine the adequacy and support for the District’s calculations of separation payments and health … February 28, 2014. Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andGranville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations for the period … December 31, 2015. Background The Granville Central School District is located in the Towns of Granville, Hebron …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. … in the state’s economic prosperity. “This is a good time for our state to shape our future and agree to a workable …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsUnified Court System Bulletin No. UCS-226
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the following … 4/1/2015 4/1/2015 Background The following Chapter Laws in conjunction with Section 37 of the Judiciary Law provide … increments (longevity increments) for eligible employees in the UCS. Chapter 276 of the Laws of 2008 - implemented the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-226-april-2016-state-new-york-unified-court-system-ucs-increments