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Credit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for your previous public employment or military service. It is very important that you claim all the service you are …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceWilliamsville Central School District – Financial Management (2016M-274)
… reasonable. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding levels for each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … our audit period were permitted to use their own methods when developing the budget. The District has not yet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… State aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationFine Fire District – Board Oversight (2023M-81)
… increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic … documents (AUDs) were filed. Conduct an annual audit of the Secretary-Treasurer’s accounting records. Hold … 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Homeowners Association, Inc.
… provide sufficient, appropriate evidence to demonstrate it used the items purchased with State monies for purposes …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incLicense Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followElwood Union Free School District – Electronic Transfers (2014M-133)
… another authorized person should review and approve it. Ensure that written confirmations are provided by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 percent) that were not needed. Twenty-two of these accounts (37 percent) have not been used in more …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountStamford Central School District – Fund Balance Management (2022M-199)
… fund balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The … compensation agreements with former sanitation supervisors for which it had no legal authority to do so, and the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingXVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsX.7.B Local Customers – X. Guide to Vendor/Customer Management
… AND POLICIES A Business Unit should use Local Customers to bill and track receivables and receipts from vendors who provide revenues to that Business Unit only and for which a revenue contract … of the State Comptroller (OSC) is not required. (Refer to Chapter XI, Section 7 – Revenue and Repayment Agreements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7b-local-customersState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… in many industries, our economic recovery lags the nation, and risks have expanded as the budget process has unfolded, … uncertainty surrounding Russia’s invasion of Ukraine and persistently high inflation. In addition, New Yorkers continue to grapple with the health, economic, and social impacts of the pandemic. "I am pleased to see the …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23State Comptroller Releases Municipal Audits
… private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Although the Board approved the IDA projects submitted to it, the Board did not provide adequate oversight during its …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardMonticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the … for reserves, including how they will be funded and when they will be used. Review, revise and follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182