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State Comptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bridgehampton-district.pdfBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any apparent real estate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138V.3.G Product Code – V. Chart of Accounts (COA) Governance
… refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE SetID … Request Form and submit it to [email protected] . Guide to Financial Operations REV. 03/14/2024 … The Product …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeCicero Fire District – Financial Condition (2023M-132)
… report – pdf] Audit Objective Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)
… The following are some of major changes to federal grants with the rollout of PCIP: Federal grant projects will no longer be established … Section 2 - Establishing a Project using the Project Guide of this Chapter for more information. See SFS Coach for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grantsRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The Rombout Fire District is a district corporation of the State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
The Department ChartField captures an agencys organizational structure the lowest level at which a user will enter transaction information associated with its agency
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesMontauk Fire District – Board Oversight (2024M-117)
… and audited to comply with statutory requirements. As a result, the Board diminished the District’s transparency and … mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Accounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfV.3.D Accounts – V. Chart of Accounts (COA) Governance
The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
A General Ledger Business Unit GL BU is generally defined for each entity that maintains and reports on its own transactional data
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuComptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Am I Required to Have an Audit?
… development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … not properly filed. The required annual independent audit of the district’s financial records was not performed since …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. 2 …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsOpinion 92-15
… AND POLICE PROTECTION -- Disability Benefits (payment for partial disability attributable only in part to … for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Selected Safety and Security Equipment at Train Stations (Follow-Up)
… such as CCTV cameras, CAIs, monitors, and Digital Video Recorders (DVRs). The CCTV system is not publicly …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-follow