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Town of Sheridan – Cellular Phones (2013M-334)
… of an additional line (approximately $10), rather than the full access charges. Although the Town established some …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, … 4,142,574 Investments earnings: Net (decrease) In fair value of investments (272,522) … expense 216,428 Net investment earnings 3,417,194 4,560 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its … and depth of storm surge will increase across New York City. With the sea level rise, future storms will flood more … stemming from Superstorm Sandy, which hit the New York City area in October 2012 causing significant coastal …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsQuality of Internal Control Certification
… Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by … York State Governmental Accountability, Audit and Internal Control Act (Act) requiring State agencies and public … public authority to certify compliance with the Internal Control Act by April 30 of each year by submitting a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were … Provide training to employees on how to complete daily tally sheets and ensure that sheets are completed …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… larceny, a class E felony. Sentencing is scheduled for Oct. 23, 2019. While she served as the elected town clerk, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNapoli: Localities Spending More to Address Climate Change Hazards
… for all capital projects for FY 2023 through FY 2026. The biggest cost drivers were sewer projects ($2.3 … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Finding the “Fun” in Refunds
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-2.pdfFBIC Allocation Process
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-4.pdfBureau of State Accounting Operations Bootcamp
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-accounting-presentation-3.pdfVendor Responsibility andWorkers Compensation Requirements
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-6.pdfCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfBest Practices for Best Price Procurements
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-2.pdfReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.pdfVendor Responsibility for Subcontractors
Presentation from 2018 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2018-vendor-responsibility-presentation.pdfSample Lease Calculation
Handout from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-handout-7.pdfSample Holdover Letter
Handout from 2016 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2016-procurement-handout-6.pdf