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GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. 33 impact on revenue recognition …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsAccounts Payable Advisory No. 3
… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceOperational Advisory No. 8
… Subject: State Check Outreach Guidance: Payees that receive State checks for … checks within one year of issuance will receive a State Check Outreach letter advising them to negotiate the check or request a replacement check from the issuing Agency. … State Check Outreach …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Legislature. District expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and disbursements to ensure that cash is …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… the County’s internal controls over inmate healthcare for the period January 1, 2011, through December 19, 2012. … daily operations. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … for which the County’s Department of Social Services (DSS) is responsible for submitting claims. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… (Managers) must ensure that all services are provided in accordance with service provider agreements and that … and Tioga) were not monitoring service provider agreements in accordance with managements’ monitoring expectations. The … that, generally, the Departments paid each contractor in accordance with contract terms and each contractor …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Lewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… which were funded primarily with State aid and real property taxes. Key Finding The Board had not adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… 15, 2012. Background The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The … end of 2012 the Town had a fund balance deficit of $3,586. In June 2012, the current Supervisor recognized the reduction in the general fund’s fund balance. As a result, he developed …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Adequacy of 2021 Budgets - Town of Riverhead (S9-21-13)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 … estimates for significant expenditures in the 2021 adopted budget. Key Recommendation In consideration of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-riverhead-s9-21-13Adequacy of 2021 Budgets - City of Rome (S9-21-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/city/2021/06/04/adequacy-2021-budgets-city-rome-s9-21-3Adequacy of 2021 Budgets - Town of Smithtown (S9-21-14)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/06/04/adequacy-2021-budgets-town-smithtown-s9-21-14Adequacy of 2021 Budgets - City of Canandaigua (S9-21-18)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/city/2021/05/28/adequacy-2021-budgets-city-canandaigua-s9-21-18Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Hempstead (Town) is one of the local governments included in our review. The Town is located in Nassau County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … Big Flats (Town) is one of the local governments included in our review. The Town is located in Chemung County. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Camillus …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Adequacy of 2021 Budgets - City of Norwich (S9-21-16)
The purpose of our budget review was to provide an independent evaluation of the Citys adopted budget for the 2021 fiscal year
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-norwich-s9-21-16Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … (Village) is one of the local governments included in our review. The Village is located in the Town of Ossining …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17